SHRIRAM CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI, DELHI

ITA 7111/DEL/2026Status: DisposedITAT Delhi01 October 20265 pages
AI SummaryRemanded

What were the facts?

The assessee, Shriram Charitable Trust, filed two applications before the Commissioner of Income Tax (Exemptions), Delhi (CIT(E)). The first application, dated 11.12.2025, sought registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961, in Form No. 10AB. The second application, dated 12.12.2025, sought approval under Section 80G(5) of the Act, also in Form No. 10AB. The CIT(E) issued questionnaires on 30.03.2026 and further notices on 12.06.2026, requesting various details. The CIT(E) observed that the assessee failed to provide complete details, including photographs of charitable activities, beneficiary details, bank statements, old registration certificates, and that the applications were filed beyond the prescribed due date of September 2025 without a condonation request. Consequently, the CIT(E) rejected both applications by separate orders dated 24.06.2026.

What did the Tribunal hold?

The Tribunal, considering the rival contentions and the materials on record, decided to set aside the orders of the CIT(E) and restore the matter to the file of the CIT(E) for de novo determination of both applications. The Tribunal noted that the assessee had filed two applications, one for registration under Section 12A(1)(ac)(ii) and another for approval under Section 80G(5). The CIT(E) had observed incomplete filings and delay. The assessee claimed to have filed most documents and sought condonation due to the Trustee's illness and death. The Tribunal, in the interest of justice and fairness, found it appropriate to send the matter back to the CIT(E). The Tribunal clarified that it had not commented on the merits of the issues and directed the CIT(E) to pass orders on merits after affording an opportunity of being heard to the assessee. The assessee was directed to cooperate in the set-aside proceedings. The orders of the CIT(E) were set aside, and the appeals were allowed for statistical purposes.

What were the issues?

1. Whether the applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) of the Income Tax Act, 1961, were liable to be rejected on account of non-furnishing of complete details and delay in filing. Assessee's contentions: The assessee argued that the details were submitted before the CIT(E) on 18.06.2026, including bank statements, vouchers, photographs, and existing registration certificates. It was submitted that an affidavit for condonation of delay could not be filed as the Trustee was unwell and subsequently died, with the death certificate being filed. The assessee also filed paper books containing extensive documentation and prayed for another opportunity to comply with the CIT(E)'s directions. Revenue's contentions: The learned CIT-DR fairly submitted that the matter could be restored to the file of the CIT(E) for de novo determination of both applications.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI

Before: SHRI RAMIT KOCHAR & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Himesh Demble,CA(VC)
For Respondent: Shri Bhopal Singh, CIT DR
Hearing: 01.10.2026Pronounced: 01.10.2026

PER RAMIT KOCHAR, AM:

These two appeals are filed by the assessee against two separate order(s) of Learned Commissioner of Income Tax (Exemptions), Delhi [CIT(E), in short) both dated 24.06.2026(DIN & Notice No. ITBA/EXM/F/EXM45/2026-27/1090391790(1) and ITBA/EXM/F/EXM45/2026-27/1090391925(1))) rejecting both the applications filed by the assessee , firstly for seeking registration u/s 12A(1)(c)(ii) and secondly for approval u/s 80G(5) respectively of the Income Tax Act, 1961 (“the Act” in short).

2.

Brief facts of the case are that assessee has filed an application dated 11.12.2025 in Form No.10AB for registration u

The order continues below.

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