TRINETRA CHARITABLE TRUST ,DELHI vs. CIT-EXEMPTION, DELHI

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ITA 291/DEL/2026Status: DisposedITAT Delhi24 June 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the rejection order lacked clarity on specific queries raised and the evidence required. Therefore, the matter was restored to the CIT(E) to provide the assessee with a fresh opportunity to be heard and submit specific details.

What were the facts?

The assessee, Trinetra Charitable Trust, had its application for Form 10AB rejected and its Section 12A registration cancelled. This was due to doubts about its charitable activities and the source of its funds, as the trust could not provide sufficient evidence.

What were the issues?

Whether the rejection of Form 10AB and cancellation of registration under Section 12A were justified without specific queries and proper opportunity to the assessee to provide evidence.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA&

Hearing: 03.06.2026Pronounced: 24.06.2026

P a g e | 1 ITA Nos. 291 & 292/Del/2026 Trinetra Charitable Trust (AY: 2025-26) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.291 & 292/Del/2026 (Assessment Year: 2025-26) Trinetra Charitable Trust Vs. Commissioner of Income 238, Modern Apartment, Tax (Exemption) Sector-15, Rohini, E-2, Block, Civic Centre, Delhi – 110089 New Delhi – 110001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AADTT3655M Appellant .. Respondent

Appellant by : Sh. Ashutosh Aggarwal, CA Respondent by : Sh. Vikram Singh Sharma, CIT, DR

Date of Hearing 03.06.2026 Date of Pronouncement 24.06.2026

O R D E R PER ANUBHAV SHARMA, JM:

These appeals preferred by the Assessee against the common order dated 16.12.2025 of the Commissioner of Income-tax, Exemption, Delhi (hereinafter referred as ‘Competent Authority’) against the rejection of Form 10AB and consequent cancellation of registration granted under Section 12A(1)(ac)(i) of the Act.

P a g e | 2 ITA Nos. 291 & 292/Del/2026 Trinetra Charitable Trust (AY: 2025-26) 2. On hearing both sides we find that the applications of the assesse have been primarily dismissed by doubting charitable activities of the assesse as the assesse could not filed evidences to establish the activities and source of funds. Ld. AR has however, submitted that the same were not called by any specific notice. We find that ld. Prescribed authority mentions of the notice being issued and that assesse vide reply dated 28.11.2025 had filed part details but the impugned orders does not show as to what all specific queries were raised which left unjustified.

3.

In the light of aforesaid facts we consider it appropriate to restore the issue on merits to the ld. CIT(E) to give fresh opportunity of hearing to the assesse calling for specific details and raising specific queries and thereupon decide the applications afresh. The appeals are allowed for statistical purposes.

Order pronounced in the open court on 24.06.2026

Sd/- Sd/- (Amitabh Shukla) (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated 24.06.2026 Rohit, Sr. PS

P a g e | 3 ITA Nos. 291 & 292/Del/2026 Trinetra Charitable Trust (AY: 2025-26) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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