AGGARSAIN CHARITABLE TRUST,HARYANA vs. EXEMPTIONS WARD ROHTAK, HARYANA

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ITA 1125/DEL/2026Status: DisposedITAT Delhi02 June 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemptions) and remanded the matter back for fresh consideration. This was done in the interest of substantive justice, considering the denial of opportunity to present necessary documents.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(Exemptions) issued a questionnaire and provided opportunities for the assessee to respond, which were not availed.

What were the issues?

Whether the CIT(Exemptions) rightly rejected the application for registration without providing adequate opportunity to the assessee to present its case and documents.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Respondent: Shri Sharvan Kumar, CIT DR
Hearing: 02.06.2026

ITA No. 1125/Del/2026 AGGARSAIN CHARITABLE TRUST, HARYANA IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.1125/Del/2026 Assessment Year: 2027-28 AGGARSAIN CHARITABLE TRUST, Vs. CIT(EXEMPTIONS)- Chandigarh, Near New Mandi, Ellenabad, Exemptions Ward Rohtak, Sirsa, Haryana, Sirsa, Zila Parishad Building, Haryana 125102. Rohtak, Haryana 124001. PAN No. AAATA3836G Appellant Respondent Assessee by None Revenue by Shri Sharvan Kumar, CIT DR Date of hearing: 02.06.2026 Pronouncement on 02.06.2026 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), passed by Ld. CIT(Exemptions), Chandigarh, vide order dated 08.11.2025.

1.1 On the last date of hearing, none attended on behalf of the assessee, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.

1.2 In this case, it is seen that the Ld. CIT(Exemptions) was seized of an application for registration u/s 12A(1)(ac)(ii) of the Act filed by the assessee on 19.08.2025. Thereafter, a detailed questionnaire was issued

ITA No. 1125/Del/2026 AGGARSAIN CHARITABLE TRUST, HARYANA for which several opportunities were given to the assessee. However, the assessee did not avail of such opportunities and thereafter his application was rejected.

1.3 The assessee has approached the ITAT with grounds challenging the action of Ld. CIT(Exemptions) and also challenging the denial of opportunity for presenting necessary documents.

2.

The Ld. DR took us through the impugned order and pointed out that the assessee was provided with at least two substantive opportunities, which were not availed of. However, the Ld. DR had no objection in case the matter was to be remanded back for fresh consideration.

3.

We have carefully considered the submissions of Ld. DR and have gone through the records before us. Considering the totality of facts and circumstances of this case, we deem it fit, in the interests of substantive justice to set aside the impugned order and remand this matter back to the file of Ld. CIT(Exemptions) for fresh consideration.

4.

In the result, appeal is allowed for statistical purposes.

Order pronounced in the open court on 02.06.2026

Sd/- Sd/- (MAHAVIR SINGH) (SANJAY AWASTHI) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 05.06.2026 2

ITA No. 1125/Del/2026 AGGARSAIN CHARITABLE TRUST, HARYANA *Kavita Arora, Sr. P.S. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Sr. No. Particulars Date 1 Date of dictation of Tribunal Order 03.06.2026 2 Date on which typed draft Tribunal Order is placed before the 04.06.2026 Dictation Member 3 Date on which typed draft Tribunal Order is placed before the 05.06.2026 other Member (in the case of DB) 4 Date on which the approved draft Tribunal Order comes to the 05.06.2026 Sr. P.S. /P.S. 5 Date on which the fair Tribunal Order is placed before the 05.06.2026 Dictating Member for sign 6 Date on which the fair Order is placed before the other Member 05.06.2026 for sign (in the case of DB) 7 Date on which the signed order comes back to the Sr. P.S. /P.S 05.06.2026 for uploading on ITAT website 8 Date of uploading, if not, reason for not uploading 05.06.2026 9 Date on which the file goes to the Bench Clerk 05.06.2026 10 Date on which order goes for xerox 11 Date on which the file goes for endorsement 12 Date on which the file goes to the Superintendent/O.S. for checking 13 Date on which the file goes to the Assistant Registrar for signature on the order 14 Date on which the file goes to dispatch section for dispatch the Tribunal Order 15 Date of dispatch of order 16 Date on which file goes to Record Room after dispatch the order

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