MAM CHAND PREMWATI CHARITABLE TRUST,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

Ground 1. That on the facts and in the circumstances of the case and in law, the impugned order

Ground 3. That the impugned order does not record any adverse finding that the objects of the Appellant are not charitable, that its activities are not genuine, that any benefit has been diverted to specified persons, that section 13 has been violated, OR that the Trust has contravened any law materially affecting its charitable objects. The cancellation of registration under Section 12AA(3) can only be made WHARE: (a) the activities of the trust are not genuine, OR (b) the activities are not carried out in accordance with the objects of the trust. No such finding has been recorded in the impugned order. 4. Ground 4. That, Ld. CIT(E) failed to appreciate that the scope of cancellation under Section 12AA(3) is very limited and cannot be exercised for procedural OR technical defects in the trust deed. 5. Ground 5. That the Ld. CIT(E) erred in law and on facts in rejecting the application merely on the alleged ground that the Appellant failed to file a deed registered with sub registrar OR self certified registration document, which is not a condition 5 prescribed under Section 12A OR 12AA for continuation of registration, and further without appreciating that such alleged deficiency, if any, was procedural and curable, and could not by itself justify denial of registration OR continuation under section 12AB.

Ground 6. That the Ld. CIT(E) travelled on irrelevant considerations and failed to apply the correct statutory test under 6 section 12AB, namely examination of the objects, genuineness of activities and compliance with other laws materially relevant to the objects of the Trust. 7. Ground 7. That the Ld. CIT(E) erred in treating non filing of a registered deed/registrar certificate as fatal, without appreciating that Rule 17A refers to relevant documents as the 7 case may be and does not permit rejection on a hyper technical ground WHARE the creation, existence and charitable status of the Trust are otherwise verifiable from old registration, trust documents, returns, audits and activities. 8.Ground 8. That the Ld. CIT(E) failed to provide an effective and meaningful opportunity to cure the alleged defect and ought to have called for clarification / allowed filing of additional documents before rejecting the application. 9.Ground 9. That the impugned order is contrary to settled judicial principles that at the stage of registration under section12A/12AA/12AB, the Commissioner is required to examine the charitable objects and genuineness of activities and cannot deny registration merely on technical OR procedural grounds without adverse substantive findings. 10. Ground 10. That without prejudice, the Ld. CIT(E) ought to have restored/continued the registration OR, at the least, should have given one final opportunity to produce the trust deed, old section 12A/12AA certificate, registrar certificate OR other evidences showing existence and continuity of the Trust. Ground 11. That the Appellant craves leave to add, amend, alter, modify, substitute OR withdraw any of the grounds of appeal at OR before the time of hearing. 3. None appeared on behalf of the assessee. However, it appears from the order of the Ld. CIT(E), Delhi that due to non-filing of relevant details and or / information the application filed by the assessee dated 19.09.2025 in Form