SHIV WELFARE TRUST,BAHADURGARH vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 3800/DEL/2026Status: DisposedITAT Delhi24 June 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given another opportunity to be heard on merit. The CIT(E) was directed to provide a hearing and decide the issue afresh.

What were the facts?

The assessee trust applied for registration under sections 12AB and 80G of the Income Tax Act. The CIT(E) rejected the applications citing unsecured loans and lack of justification for the genuineness of activities.

What were the issues?

Whether the rejection of registration under sections 12AB and 80G was justified without providing a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI S. RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Pawan Chikkara, CA
For Respondent: Shri Yashvendra Singh, CIT-DR
Hearing: 22/06/2026Pronounced: 24/06/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 3799 & 3800/Del/2026 Shiv Welfare Trust, Vs. CIT(Exemption), Gali No. 6, Dev Nagar, Jhahhar Chandigarh Road, Badadurgarh, Haryana (Appellant) (Respondent) PAN: AALAS9160M Assessee by : Shri Pawan Chikkara, CA Revenue by: Shri Yashvendra Singh, CIT-DR Date of Hearing 22/06/2026 Date of pronouncement 24/06/2026

O R D E R PER SHRI S. RIFAUR RAHMAN : 1. The assessee has filed these appeals against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short] dated 18.02.2026 for the u/s 12AB and 80G of the Income Tax Act, 1961 (the “Act” for short).

2.

Heard both the parties and perused the material on record. We observed that the ld. CIT(E) rejected the application for registration u/s 12AB of the Income-tax Act, 1961 (for short ‘the Act’) on the ground that applicant has taken unsecured loans and advances from a third party without clearly establishing the objects and not able to justify the genuineness of the activities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT(E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld. CIT(E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

ITA No. 3799 & 3800/Del/2026 Shiv Welfare Trust 3. Similarly, the registration u/s 80G was also rejected on the same ground. The assessee is in appeal before us by filing separate appeal vide ITA No 3800/Del/2026. We remit this issue also back to the file of ld. CIT(E) in the interest of justice. Both the issues under consideration may be decided as per law.

4.

In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 24th day of June, 2026 after the conclusion of the hearing.

-Sd/- -Sd/- (VIMAL KUMAR) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 24/06/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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