M/s The Gurukul Trust vs Commissioner Of Income Tax (Exemptions)

This appeal by the assessee is directed against the order of learned CIT(Exemption), Delhi dated 18th March, 2026 whereby the application of the assessee for registration under Section 80G of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') was rejected.

We have heard the arguments of both the sides and perused the material placed before us. It is observed that the assessee is a charitable society and had applied for registration under Section 80G of the Act in Form 10AC before the learned CIT(Exemption), who rejected the same on the ground that the assessee has failed to satisfy the genuineness of the charitable nature of its activities. It is further observed that in the instant case, the application filed for registration under Section 12A was also rejected, and the Coordinate Bench of the Delhi Tribunal in ITA No.5949/Del/2026 has already remitted the issue to the file of the learned CIT(Exemption) for examination about the charitable activities carried out by the assessee. Since in the present appeal, the application for registration under Section 80G(5) is also rejected as the assessee has failed to justify whether the activities carried out by it are charitable or not, therefore, in the interest of justice, we remand the matter to the file of learned CIT(Exemption) with the directions to properly verify the genuineness of the activities of the assessee. At the same time, assessee is also directed to file all the relevant details in order to justify the charitable nature of activities carried out by it.

In the result appeal filed by the assessee is partly allowed for statistical purposes.