SHRI GURINDER SINGH CHARITABLE TRUST,NEW DELHI vs. CIT EXEMTPTION, DELHI

PDF · subscribers
ITA 4547/DEL/2025Status: DisposedITAT Delhi18 December 2025Bench: SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4547/Del/2025 निर्धारणवर्ष/Assessment Year: - | SHRI GURINDER SINGH, Charitable Trust, B-8, Kailash Colony, New Delhi. PAN No.AADTS1986Q अपीलार्थी Appellant | बनाम Vs. | CIT (EXEMPTION), Civic Centre, Minto Road, New Delhi. प्रत्यर्थी/Respondent | |---|---|---| | Assessee by | Shri D.K. Gupta, CA | |---|---| | Revenue by | Ms. Pooja Swaroop, CIT DR | | सुनवाईकीतारीख / Date of hearing: | 18.13 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the Ld. CIT(Exemption) failed to duly consider the documents submitted by the assessee, thereby denying proper opportunity. The Tribunal set aside the impugned order and remanded the matter back to the Ld. CIT(Exemption) for fresh assessment, directing them to provide adequate opportunity and consider all documents filed.

What were the facts?

Shri Gurinder Singh Charitable Trust applied for registration under Form 10AB on 08/11/2024. After receiving query responses and documents, the Ld. CIT(Exemption) rejected the application on 26.06.2025 based on findings detailed in its order.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for registration under Section 12AB without adequately considering the documents filed by the assessee and denying proper opportunity.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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

Before: SHRIMAHAVIR SINGH, HON’BLE & SHRISANJAY AWASTHI

For Appellant: Shri D.K. Gupta, CA
For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 18.12.2025

सुनवाईक�तारीख/ Date of hearing: 18.12.2025 18.12.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order u/s 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 (hereafter as “the Act”), passed by Ld. CIT(Exemption), Delhi, dated 26.06.2025.

1.1 In this case the assessee had applied for registration in Form 10AB on 08/11/2024. Thereafter the Ld. CIT(E) issued query letters in response to which certain documents were filed by the assessee. Thereafter, the Ld. CIT(E) rejected the application on the basis of findings given in para 4 at page 3 of the impugned order.

1.2 Aggrieved with this action, the assessee has approached the ITAT with grounds which challenge the denial of opportunity and has also presented grounds which state that the reasons for rejection were never tested in the light of submissions made by the assessee.

2.

Before us the Ld. AR stated that considerable documents were presented before the Ld. CIT(E) and it is evident from a reading of the impugned order that the same have not been duly considered. It was the submission that the assessee deserves another chance to enable presentation of facts before the Ld. CIT(E), who must be directed to consider the same before passing any order.

2.1 The Ld. DR relied on the order of Ld. CIT(E).

3.

We have considered the facts of this case, the documents before us and the written submissions etc. filed by the Ld. AR. We have also perused the impugned order and have heard the Ld. DR. It is evident that the impugned order does not reflect the documents filed by the assessee before the Ld. CIT(E). Accordingly, we deem it fit to set aside the impugned order and remand this issue back to the file of Ld. CIT(E) for fresh assessment. The Ld. CIT(E) would give adequate opportunity and would also consider all the documents which would be filed by the assessee.

4.

In the result, this appeal is allowed for statistical purposes.

Order pronounced in the open court on 18.12.2025

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →