CIT, ROHTAK vs. BABA SAMITI NATH CHARITABLE TRUST
What did the High Court hold?
The High Court held that the appeal stands disposed of because the appellant-Income Tax Department is unable to trace the respondent-Trust, which is no longer registered on the ITR portal, and the Department cannot contact its trustees. The Court reasoned that any order passed in such circumstances would be an academic exercise rather than an actual adjudication of the dispute. The appellant is granted liberty to move an appropriate application if a cause survives. The disposal of the appeal is explicitly stated not to be an opinion of the Court on the merits of the case. Pending applications, if any, were also disposed of.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Rohtak, against Baba Samtai Nath Charitable Trust. The assessment years are not specified. The appeal challenges an order passed by an authority below, though the specific order and authority are not detailed. The Income Tax Department, represented by its counsel, informed the High Court that they are unable to trace the respondent-Trust. The Trust is reportedly no longer registered on the ITR portal, and the Department cannot contact its trustees. The High Court noted that any order on the appeal would be an academic exercise.
What were the issues?
1. Whether the appeal can be adjudicated on merits when the respondent-Trust cannot be traced by the appellant-Income Tax Department and is no longer registered on the ITR portal, making it impossible to contact the trustees. The appellant-Income Tax Department argued that due to their inability to trace the respondent-Trust and its trustees, and its de-registration on the ITR portal, any adjudication by the Court would be an academic exercise. Therefore, the appeal should be disposed of. The judgment does not record any specific arguments from the respondent-Trust, as it could not be traced.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202
ITA-756-2010 Date of Decision: 12.02.2026 COMMISSIONER OF INCOME TAX, ROHTAK ...Appellant Vs. BABA SAMTAI NATH CHARITABLE TRUST …Respondents
CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR
Present:- Ms. Pridhi Sandhu, Standing Counsel
for the appellant-Income Tax
*** JAGMOHAN BANSAL, J. (ORAL)
Learned counsel for the appellant-Income Tax submits that as per her instructions, Department is unable to trace respondent-Trust. It is no more registered on ITR portal. The Department is unable to contact even trustees of the aforesaid Trust. 2.
In the backdrop, appeal stands disposed of because any order of this Court would be academic exercise instead of actual adjudication of the dispute. The appellant is at liberty to move an appropriate application, if cause survives. Needless to mention, disposal of appeal shall not be treated as opinion of this Court on merits. 3.
Pending application(s), if any, stands disposed of.
(JAGMOHAN BANSAL)
JUDGE
(YASHVIR SINGH RATHOR)
JUDGE February 12, 2026 Deepak DPA
Whether Speaking/reasoned Yes/No
Whether Reportable
Yes/No DEEPAK BISSYAN 2026.02.13 14:36 I attest to the accuracy and integrity of this document
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