Saraswati Memorial Trust vs CIT(Exemptions)

Per Raj Kumar Chauhan, Judicial Member:

The appeal by the assessee is directed against the order of ld. CIT( Exemptions), Delhi dated 24.03.2026 wherein the application of the assessee in Form 10AB for registration under Section 12A of the Inco me-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected.

It is observed that the learned CIT(Exemptions) has passed an order on the ground that the applicant has failed to satisfy the genuineness of chartable nature of its activities. In the above circumstances, after hearing the arguments of ld. CIT-DR and perusal of record, we are of the view that it would be in the inter est o f justice to restore the matter to ld. CIT(Exemptio ns) for fresh co nsideration. Accordingly, we set aside the impugned order of ld. C IT( Exemptions) with a direction to decide the matter afr esh after afford ing reasonable opportunity of being heard to the assessee and thereafter, pass a speak ing order in accordance w ith law.

In the result, the appeal of the assessee is allowed for statistical purposes.