CH DEVI LAL GAUSHALA,HARYANA vs. EXEMPTIONS WARD ROHTAK, ROHTAK

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ITA 352/DEL/2026Status: DisposedITAT Delhi13 May 2026AY 2027-287 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessees claimed to have filed replies and sought adjournments due to counsel's busy schedule. The Tribunal granted a fresh opportunity to the assessees to present their cases before the CIT(E) with supporting evidence.

What were the facts?

Several trusts applied for registration under Section 12A and approval under Section 80G. The CIT(E) rejected these applications due to non-compliance and lack of verifiable information, despite notices being issued.

What were the issues?

Whether the rejection of applications for 12A registration and 80G approval was justified, and if a fresh opportunity should be granted to the assessees to present their case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : C : NEW DELHI

Before: Ms. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH

For Appellant: Ms Shruti Khandelwal, Advocate &, Shri Parikshit Aggarwal, CA
For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Hearing: 11.05.2026Pronounced: 13.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITAs No.333 & 334/Del/2026 Assessment Year: 2027-28 Bab Sarsai Nath Books Bank Vs ITO, Welfare Trust, Exemption Ward, Shree Gaushala, Rohtak. Near Chachaan Dharamshala, Gaushala Road, Sirsa, Haryana – 125055. PAN: AAETB4706G ITAs No.335 & 336/Del/2026 Assessment Year: 2027-28 Bhai Kanahaiya Manav Sewa Trust, ITO, 641, Mall Godown Road, Exemption Ward, Ahmedpur, Rohtak. Sirsa, Haryana – 125055. PAN: AABTB5043R ITAs No.339 & 340/Del/2026 Assessment Year: 2027-28 Haare Ka Sahara Charitable Trust, Vs ITO, H. No.2, Ward No.3, Exemption Ward, Bansal Colony, Rohtak. Ahmedpur, Sirsa – 125055, Haryana. PAN: AACTH2245N

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

ITAs No.341 & 342/Del/2026 Assessment Year: 2027-28 Animals & Birds Welfare Society, Vs ITO, H.No.576, HBC Barnala Road, Exemption Ward, Sirsa – 125055, Rohtak Haryana. PAN: AAIAA1828P ITA No.343/Del/2026 Assessment Year: 2027-28 Shree Vishawkarma Timber Vs ITO, Merchants & ARA Machine Social Exemption Ward, Welfare Trust, Rohtak Kanganpur Road, Ahmedpur, Sirsa, Haryana. PAN: AAITS4161N ITA No.346/Del/2026 Assessment Year: 2027-28 Kar Sewa Gurudwara Chilla Sahib, Vs ITO, Rania Road, Exemption Ward, Ahmedpur, Rohtak Sirsa – 125055, Haryana. PAN: AADTK5467C ITAs No.347 & 348/Del/2026 Assessment Year: 2027-28 Sukhbir Singh Jain Memorial Trust, Vs ITO, Sukhbir Singh Jain and Associates, Exemption Ward, Old Tehsil Street, Rohtak Geeta Bhawan Marg, Sirsa – 125055, Haryana. PAN: AAKTS4655D

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

ITAs No.349 & 350/Del/2026 Assessment Year: 2027-28 Nandishala Kelnia, Vs ITO, Ahmedpur, Exemption Ward, Sirsa, Rohtak Haryana – 125055 PAN: AAGAN8670C ITAs No.351 & 352/Del/2026 Assessment Year: 2027-28 Ch. Devi Lal Gaushala, Vs ITO, Khaza Khera, Exemption Ward, Sirsa – 125055, Rohtak Haryana. PAN: AAATC3629F ITAs No.353 & 354/Del/2026 Assessment Year: 2027-28 Navjyoti Education Society, Vs ITO, Nav Jyoti Sr. Sec. School, Exemption Ward, Ward No.3, Behind Gurudwara, Rohtak Ellenabad, Sirsa – 125102, Haryana. PAN: AAEAN4611R ITAs No.362 & 363/Del/2026 Assessment Year: 2027-28 Ramhans Charitable Trust, Vs ITO, Under Railway Over Bridge, Exemption Ward, Near Parveen Eye Hospital, Rohtak Hissar Road, Sirsa, Hisar – 125055 Haryana. PAN: AAAAR5188H

(Appellants) (Respondent)

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

Assessee by : Ms Shruti Khandelwal, Advocate & Shri Parikshit Aggarwal, CA Revenue by : Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing : 11.05.2026 Date of Pronouncement : 13.05.2026 ORDER PER BENCH:

This bunch of appeals filed by different assessees are directed against different orders passed by the Ld. CIT(E) on different dates, rejecting the applications for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) or applications for grant of approval under Section 80G of the Act.

2.

Since identical issues are involved in all the matters of different assessees, these appeals are heard analogously and are being disposed of by a consolidated order.

3.

It is the case of the Revenue that inspite of several notices sent to the assessees to submit the details in support of the registration for exemption under Section 12A of the Act, no compliance was made. Rather, the applicant in each case sought adjournments on several occasions. Having no other alternative, the Ld.CIT(E) rejected the applications made by different assessees either on Section 12A or 80G of the Act or on both, since the activities, the nature of

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

objects and genuineness of the trust could not be verified in the absence of submissions made by the assessees.

4.

The Ld. DR supported such observations made by the Ld.CIT(E).

5.

On the other hand, the Ld. Counsel Ms Shruti Khandelwal submitted before us that the assessees duly filed replies as sought for in support of the applications for registration under Section 12A(1)(ac)(ii) of the Act or responded to the notices issued with regard to the applications for grant of approval under Section 80G(5)(ii) of the Act. Though adjournments on few occasions were sought for, detailed reply was filed before the authority below explaining the reasons for seeking adjournment particularly since the counsel of the assessee was, in fact, busy in the audit and ITR filings. The adjournment applications were duly acknowledged by the Ld.CIT(E) as submitted by the Ld. AR. In support of such submissions, the entire set of reply filed by different assessees in response to each of the notices issued by the Ld.CIT(E) have been duly placed before us by filing a paper book a copy whereof was also furnished to the Ld. DR the contents whereof has not been able to be controverted by the Ld. DR.

6.

Thus, under these facts and circumstances of the matter, the Ld. AR prays for a fresh opportunity to the assessees to represent their cases before the Ld.CIT(E) to justify the claim for exemption under Section 12A and grant of approval under Section 80G of the Act. The Ld. AR has given an undertaking 5

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

to submit all the relevant documents in support of such applications made by each assessee therein before the Ld.CIT(E) as per her directions. Such submissions, however, has not been objected by the Ld. DR with all his fairness.

7.

Under these facts and circumstances of the matter, having regard to the principle of fair play and in order to prevent the miscarriage of justice, this Bench finds it fit and proper to grant a further opportunity to the assessees to submit their cases before the Ld.CIT(E) afresh effectively upon adducing evidences in support of the claim of exemption for grant of approval under Section 80G of the Act. These appeals are, therefore, disposed of by remitting the issues to the file of the Ld.CIT(E) with further directions upon her to consider the matters afresh upon granting an opportunity of being heard to each of the assessee and upon considering the evidences on record or any other evidence which the assessees may choose to file at the time of hearing of the matters.

8.

In the result, the appeals filed by the assesses are allowed for statistical purpose. Order pronounced in the open court on 13.05.2026. Sd/- Sd/- (BRAJESH KUMAR SINGH) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 13.05.2026.

ITA Nos.333 to 336; 339 to 343; 346 to 354 & 362 to 363/Del/2026

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