TULSI RAM EDUCATIONAL TRUST,PANIPAT vs. COMMISSIONER OF INCOME TAX, PANIPAT

PDF · subscribers
ITA 8141/DEL/2025Status: DisposedITAT Delhi29 April 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to remit the issue back to the CIT(Exemption) for fresh consideration. The assessee is directed to furnish complete details and evidence, and the CIT(Exemption) is to provide an adequate opportunity of being heard.

What were the facts?

The assessee, Tulsi Ram Educational Trust, filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(Exemption) rejected the application for not furnishing sufficient documents to prove the genuineness of its charitable activities.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the registration application without providing sufficient opportunity to the assessee to prove the genuineness of its charitable activities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

Before: SHRI S. RIFAUR RAHMAN & SUDHIR KUMAR

For Respondent: Ms. Monika Singh, CIT(DR)
Hearing: 08.04.2026Pronounced: 29.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI

BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SUDHIR KUMAR, JUDICIAL MEMBER

ITA NO. 8141/Del/2025 A.YR. : 2026-27 TULSI RAM EDUCATIONAL VS. COMMISISONER OF INCOME TRUST TAX (EXEMPTION), 594, SECTOR-12, HUDA CHANDIGARH PANIPAT-132103, HARYANA (PAN: AAATT9650R) (APPELLANT) (RESPONDENT)

Appellant by : None Respondent by : Ms. Monika Singh, CIT(DR) Date of hearing : 08.04.2026 Date of pronouncement : 29.04.2026

ORDER PER SUDHIR KUMAR, JM : This appeal by the assessee is directed against the order dated 29.10.2025 of the Ld. CIT (Exemption), Delhi passed u/s. 12A(1)(ac)(ii) r.w.s 12AB of the

Income Tax Act, 1961.

2.

None appeared on behalf of the assessee. 3. We have heard the Ld. DR and perused the records. We find that Ld.

CIT(E) passed the order rejecting the application filed in Form 10AB for

registration u/s. 12A(1)(ac)(ii) for not furnishing sufficient documents/evidence

to prove the genuineness of charitable activities. In view of the aforesaid

factual matrix and in the interest of justice, we deem it fit and proper to remit

back the issues to the file of the Ld. CIT(E) with the directions to consider the

issues afresh in appeal, in accordance with law by giving adequate opportunity

of being heard to the assessee. However, Applicant is directed to furnish the

complete details/ evidences before the Ld. CIT(E) in accordance with law and

fully cooperate with him during the proceedings, in order to canvass its case

properly. We hold and direct accordingly.

4.

In the result, the appeal filed by the assessee stand allowed for statistical

purposes in the aforesaid manner.

Order pronounced in the Open Court on 29.04.2026. Sd/- Sd/- (S. RIFAUR RAHMAN) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER

Date: 29-4-2026

SRBHATNAGAR

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →