DEWAN HARNAM DAS SARASWATI DEVI TRUST,NEW DELHI vs. ADDL./JOINT CIT(EXEMPTION), DELHI

PER RAMIT KOCHAR, AM:

This appeal is filed by the assessee against order passed by Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) dated 08.03.2026( DIN & Notice No. ITBA/EXM/F/EXM45/2025-26/1087007651(1)) rejecting application filed by the assessee for seeking registration u/s 12A(1)(c)(ii) of the Income Tax Act, 1961 (“the Act” in short). 2. Brief facts of the case are that assessee has filed an application dated 30.09.2025 in Form No.10AB for registration u/s 12A(1)(ac)(ii) of the 1961 Act, before learned CIT(E). The Ld. CIT(E) issued questionnaire dated 27.12.2025 to the assessee with the

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request to furnish certain details ,document and/or clarification in support of the claim of the registration u/s 12A(1)(ac)(ii) of the Act. The assessee did not file the documents/evidences etc required by the ld. CIT(E), and instead applied for adjournment. The ld. CIT(E) also observed that the assessee has not attached the documents/evidences etc. called for vide notice dated 27.12.2025 even with the application filed for registration, thus , genuineness of the activities, charitable objects and commencement of activities could not be verified by ld. CIT(E), and hence vide order dated 08.03.2026 passed in Form No. 10AD , the ld. CIT(E) rejected application of the assessee for seeking registration u/s 12A(1)(ac)(ii) of the 1961 Act, on the grounds that the assessee has failed to submit the requisite details/evidences , in support of genuineness of the activities and charitable objects. The ld. CIT(E) gave liberty to the assessee to again apply for approval u/s 12A of the 1961 Act along with necessary justification. 3. Aggrieved, the assessee has filed appeal before the Tribunal. The Ld. Counsel for the assessee at the outset submitted that ld. CIT(E) did not give proper and adequate opportunity of being heard to the assessee . It was submitted that ld. CIT(E) dismissed the aforesaid application filed by the assessee ex-parte on the grounds that the assessee has not filed any documents/evidences etc. as called for by ld. CIT(E) to the solitary notice/questionnaire issued by ld. CIT(E), without deciding the appeal of the assessee on merits, and prayers were made to restore the application before ld. CIT(E) for denovo determination of the application for grant of registration u/s 12A(1)(ac)(ii) on merits in accordance with law after providing opportunity of being heard to the assessee. The ld. Counsel for the assessee made statement before the Bench that if the matter is restored to the file of ld. CIT(E), the assessee will file all the requisite details to support its application for registration u/s 12A(1)(ac)(ii) of the 1961 Act.

3.2 The ld. CIT-DR relied upon the order passed by ld. CIT(E).

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