SHREE VISHNU BHAGWAN MANDIR TRUST,HANSI vs. INCOME TAX OFFICER, WARD -1, HISSAR, HISSAR

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI

BEFORE SH. S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER

ITA No.8130/DEL/2025 Assessment Year: -- Shree Vishnu Bhagwan Vs. Income Tax Officer ward-1 Mandir Trust Hissar Chopta Bazar Hansi Hissar- 125033 Haryana PAN No.ABCTS9597D (APPELLANT) (RESPONDENT)

Appellant by Sh. S.K. Gupta, CA Respondent by Sh. Monika Singh, CIT DR

Date of hearing: 07/04/2026 Date of Pronouncement: 22/05/2026 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “Ld. CIT(E)”] vide order dated 23.09.2025. 2. The assessee has raised the following ground in appeal:

comment on the activities of the trust. He further submitted that Ld. CIT(A) has exceeded the well, defined limits contained in sec 12AB(1)(b) of the Act extending enquiry to the identity and source of donation. Which could have been examined in the course of assessment. Reliance is placed on the following decisions: (i) Seth Panna Lal Charitable Trust v. Commissioner of Income Tax (Exemption) Chandigarh ITA no. 3097/Del/2025 (ii) Ideal Relief Trust Vs. CIT Exemption Delhi ITA No. 1956/Del/2024 6. The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT(E), the application was rightly rejected. 7. We have heard both the parties and perused the material available on record. The assessee has filed the part details regarding the trust and did not comply the notice dated 22-09- 2025. We find that the Ld. CIT(E) rejected the registration application u/s 12AB(1)(b)(ii) (B) of the Act on the ground that the assessee has not provided the sources of cash deposits and has also not proved the object & genuineness of activities of the trust. In this context reading of the said clause(b) of section 12AB(1) of the Act establishes at this stage what is material is to be examine genuineness of the activities and compliance of the other laws and objective assessment of the objects of the

trust. At page PB 51-66 is the activity report showing the charitable activities and PB 10-22 is the trust deed which established the object of the trust is charitable. Thus, for the purpose of clause (b) of section 12AB (1) of the Act this all material was supposed to be examined by the Ld. CIT(E) u/s 12AB(1)(b) of the Act and give a finding if the conditions as prescribed u/s 12AB(1)(b) of the Act complied with regard to genuineness of the claimed religious and charitable activity. The genuineness of donations has to be seen at the time of assessment and not at the time for registration of the Trust as section 12AB(1)(b) does not make any specific reference to such requirement and violation of section 115BBC of the Act is not mentioned as one of the ground, for rejection of registration application. 8. Since in the instant case the Ld. CIT(E) has dismissed the appeal in non-compliance therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate , its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(E) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes.

Sd/- Sd/-

(S RIFAUR RAHMAN) (SUDHIR KUMAR) ACCOUNTANT MEMBER (JUDICIAL MEMBER) SR BHATNAGGR Date: 22.05.2026 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) ` 5. DR: ITAT ASSISTANT REGISTRAR ITAT DELHI