LALAGOPI MAL KUTHIALACHARITABLE TRUST ,NEW DELHI V. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

ITA 8899/DEL/2025

AI Insights

The case involves the Lala Gopi Mal Kuthiala Charitable Trust, which appealed against the order of the Commissioner of Income-tax (Exemptions), Chandigarh, rejecting their application under Section 12AB of the Income Tax Act, 1961. The Trust had initially responded to a show cause notice and sought additional time to provide further details, which were not fully considered by the CIT(E) before making a decision. The Tribunal found that the additional evidence could be crucial for a fair adjudication and thus remitted the case back to the CIT(E) for a fresh decision, allowing the Trust another opportunity to present its case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 848945 (ITAT-NEW DELHI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: 2025-2026
• Appeal Filed On: 26-12-2025
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: TEJMOHAN SINGH
• Keywords: Additional evidence; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.8899/Del/2025 Assessment Year: 2025-26 Lala Gopi Mal Kuthiala Charitable Trust, C/o Tejmohan Singh, Advocate #527, Sector 10-D, Chandigarh. PAN: AAATL4842M. Vs CIT(E), Chandigarh. (Appellant) (Respondent) Assessee by : Shri Tejmohan Singh, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 25.03.2026 Date of Pronouncement : 27.03.2026 ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 11.11.2025 passed by the Ld. Commissioner of Income-tax (Exemptions), Chandigarh. Printed from counselvise.com ITA No.8899/Del/2025 2 2. The rejection of application under Section 12AB of the Act preferred by the assessee is the subject matter before us. Before the Ld. CIT(E), the assessee has duly filed reply to the queries made in response to the show cause notice dated 11.07.2025 on 28.07.2025. Further, that the assessee sought time to file other details as required for adjudication of the matter by the Ld.CIT(E). However, the order was finalized rejecting the application under Section 12AB on 11.11.2025, hence, the instant appeal before us. 3. The Ld. Counsel appearing before us has drawn our attention to the application for additional evidence preferred under Rule 46A of the IT Rules, 1962 the details whereof is mentioned therein which the assessee has not been able to file before the Ld.CIT(E) and, hence prayed for consideration of the same by the Ld.CIT(E) afresh Such prayer made by the Ld. AR has not been controverted by the Ld. DR with all his fairness. 4. Having regard to the entire aspect of the matter, when admittedly the application preferred by the assesee was not dispose of effectively on the basis of the entire sets of documents as required by the Ld. CIT(E) since the same was not furnished before the said authorities for some reason or the other by the assessee, to meet the ends of justice, we are remitting the matter to the file of the Ld.CIT(E) for deciding the matter upon considering the additional evidences which are admitted before us. The assessee be given a further opportunity of Printed from counselvise.com ITA No.8899/Del/2025 3 being heard by the Ld.CIT(E). The entire process is directed to be completed within nine months from the date of this order. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.03.2026. Sd/- Sd/- (AMITABH SHUKLA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.03.2026. dk Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asstt. Registrar, ITAT, New Delhi Printed from counselvise.com "