AI Structured Summary
Not yet generated for this judgment
Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeal by the assessee is directed against the order dated 05.03 .2026 of ld. CIT(Exemptions), Delhi where in the application dated 26.09.2025 in Form 10AB for re gistration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected due to no n-submission of docume nts for verification of charitab le nature of objects as well as genuineness of activities.
Aggrieved by the said rejection order, the appellant has filed appeal before the Tribunal and raised the following grounds of appeal:
“1 . That on the facts and in the circumstanc es of t he case a nd in law, the L d. CIT(Exempti on) has e rred in rej ecti ng the app lication f or registrati on under s ection 12A of t he Act without properl y appreciati ng t he facts and mat erial available on record.
2.That the L d. CIT(Exempti on) fail ed to appreciate tha t the appellant tr ust is engaged in c haritable activities and the o bjects of t he tr ust are char itable i n nat ure, and theref ore r ej ecti on of registra tion is unj usti fied.
3.That t he L d. CIT(Exempti on) has erred i n concludi ng t hat the genui nene ss of acti vities and charitabl e nature of obj ects coul d not be verified, wi thout maki ng any i ndependent i nquiry or granti ng a final effective opport unity to the appellant.
4.That the Ld. CIT(Exempti on) has erred i n raising obj ec ti on regarding abs ence of irrevoc abl e and dissoluti on clause in the trust deed and hol ding that certai n obj ects of the tr us t are rel igious i n nature and thereby dr awi ng advers e i nf ere nce, without appr eciating tha t presence of incidental religi ous obj ects does not disentitle t he trus t from regist ration under s ec tion 12A.
5.That the impugned ord er is arbitrar y, unjus t, bad i n law and liable to be quashed.”
Nobody appeared on behalf of the assessee before us at the time of hearing. It is observed that the ld. CIT(Exemptions) has passed a non-speaking ord er on the gro und that the assessee has failed to file required details/information in support of genuineness of the activities of the charitable trust. In the above circumstances, after hearing the arg uments o f 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. Accord ingly, 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.