APNA JAHAN CHARITABLE TRUST,DELHI vs. CIT EXEMPTION, DELHI

The assessee in response to various notices issued by the ld CIT(E), had submitted that the assessee trust had carried out charitable activities in the field of health, education, relief to poor and welfare of elderly persons in the last 3 years and the same activities are proposed to be undertaken in the next 2 years. The assessee trust has also purchased a land for starting an old age home for elderly persons. The assessee submitted the certified copies of the annual audited accounts i.e. balance sheet and income and expenditure account by the trust of the last 3 years along with audit report in Form 10B . The assessee submitted the complete bank statement, bank book and cash book for such 3 years and till 31.03.2023. The assessee furnished the details of donation along with corpus donation giving the details of name, address, PAN of the donor for the last 3 years and till 31.03.2023. The assessee furnished the identity proof of the trustees along with details of business/ source of income of the trustees and their ITR acknowledgements. It was specifically submitted that no remuneration/ reimbursement was drawn by any trustees against services provided by them to the trust. The documentary evidences such as bills/ vouchers, photographs, correspondences and details of beneficiaries etc to substantiate the charitable activities carried out by the assessee were also enclosed. The copy of purchase deed in respect of investment in property at Vrindavan along with copy of agreement for purchase of land was enclosed before the ld CIT(E). The copy of financial statement for FY 2023-24 was also enclosed together with copy of income tax returns for AYs 2022-23 and 2023-24. The copy of supplementary trust deed of the trust was also filed before the ld CIT(E). The details of complete beneficiaries for financial help in the format sought for by the ld CIT(E) were filed together with the confirmation of all the beneficiaries. The details of salary paid to the trustees for the discharge of their dues and donation received thereon from them were also furnished. The details of running and maintenance charges paid by the trust were also given by the assessee. The source of cash deposits made in the bank account were also furnished before the ld CIT(E). The complete details of land purchased together with its sources were furnished. The complete details of Project LUJ and other charitable activities together with relevant photographs were furnished by the assessee before the ld CIT(E) which are also enclosed in pages 57 to 96 of the Paper Book.

From the above details filed elaborately by the assessee, it could be seen that the activities of the assessee trust are purely charitable in nature and falls within the definition of charitable purpose u/s 2(15) of the Act and hence, the assessee would be entitled for registration u/s 12AB of the Act. We find that the Page | 3 ld CIT(E) had looked into the various activities of the trust which are purely subject matter of assessment proceedings and are not actually relevant to be seen at the time of grant of registration u/s 12AB of the Act. But the assessee on its own had duly complied with by furnishing all the requisite details in the desired format sought by the ld CIT(E) from time to time by various replies in response to various questionnaires. We find that there is absolutely no allegation leveled by the ld CIT(E) on the genuineness of the charitable activities carried out by the assessee trust. Hence, we have no hesitation to direct the ld CIT(E) to grant registration to the assessee u/s 12A(1)(ac)(iii) of the Act.

Since, the registration is hereby directed to be granted u/s 12AB of the Act, the assessee would be eligible for exemption u/s 80G of the Act also.

In the result, both the appeals of the assessee are allowed. Order pronounced in the open court on 15/12/2025.