SARASWATI MEMORIAL TRUST , DELHI vs. CIT (E) DELHI, DELHI

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ITA 5481/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(Exemptions)'s order and restored the matter for fresh consideration. The CIT(Exemptions) was directed to provide the assessee with a reasonable opportunity to be heard and pass a speaking order.

What were the facts?

The assessee, Saraswati Memorial Trust, filed an application for registration under Section 12A. The CIT(Exemptions) rejected the application, citing failure to satisfy the genuineness of its charitable activities.

What were the issues?

Whether the CIT(Exemptions) erred in rejecting the application for registration under Section 12A 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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. S. Rifaur Rahman & Sh. Raj Kumar Chauhan

For Appellant: Adv. &
Hearing: 23.06.2026Pronounced: 23.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Raj Kumar Chauhan, Judicial Member ITA No. 5481/Del/2026 :Asstt. Year: 2025-26 Saraswati Memorial Trust, Vs CIT(Exemptions), 419, Competent House, F-14, Inner New Delhi-110002 Middle Circle, Connaught Place, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AARTS5140A Assessee by: Sh. Monu Singh, Adv. & Sh. Akhilesh Kumar, Adv. Revenue by: Sh. Vikram Singh Sharma, CIT-DR Date of Hearing: 23.06.2026 Date of Pronouncement: 23.06.2026 ORDER Per Raj Kumar Chauhan, Judicial Member: The appeal by the assessee is directed against the order of ld. CIT(Exemptions), Delhi dated 24.03.2026 wherein the application of the assessee in Form 10AB for registration under Section 12A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected.

2.

It is observed that the learned CIT(Exemptions) has passed an order on the ground that the applicant has failed to satisfy the genuineness of chartable nature of its activities. In the above circumstances, after hearing the arguments of ld. CIT-DR and perusal of record, we are of the view that it would be in the interest of justice to restore the matter to ld.

2 ITA No. 5481/Del/2026 Saraswati Memorial Trust

CIT(Exemptions) for fresh consideration. Accordingly, we set aside the impugned order of ld. CIT(Exemptions) with a direction to decide the matter afresh after affording reasonable opportunity of being heard to the assessee and thereafter, pass a speaking order in accordance with law.

3.

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 23/06/2026. Sd/- Sd/- (S. Rifaur Rahman) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 23/06/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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