Tara Devi Memorial Trust vs Ward Exemption 2 (3)

PER KRINWANT SAHAY A.M.

Appeal in this case has been filed by the assessee against the order dated 18.03.2026 passed by the Ld. CIT(E) Delhi for the A.Y. 2026-27.

The Ld. CIT(E) has rejected the claim of the assessee on the ground that the assessee has failed to file necessary details/ information required by the notices issued by the Ld. CIT(E). The assessee has also failed to file the details in support of the genuineness of the activities, charitable objectives of the trust.

During the proceedings before us the Ld. Counsel submitted that the notices issued by the Ld. CIT(E) were not received by the assessee, therefore, no compliance was made by the assessee.

Per contra the Ld. DR relied on the order of the Ld. CIT(E).

We have considered the arguments of the Ld. Counsel for the assessee and the Ld. DR. We have also gone through the order of the Ld. CIT(E). In our considered view before rejecting the application of the assessee the Ld. CIT(E) should have ensured that all notices issued by him were served on the assessee, in any case, in order to have natural justice to the assessee, the assessee deserves to have another opportunity. Accordingly, we remand back this case to the file of the Ld. CIT(E) with the instruction that adequate opportunity should have given to the assessee to file all the required details. The assessee is also directed to comply with the notices and various queries raised by the Ld. CIT(E).

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