TRIGUNA THE SCIENCE OF LIVING,DELHI V. CIT (EXEMPTION), NEW DELHI

ITA 230/DEL/2025

AI Insights

The case involves Triguna The Science of Living, a charitable trust, appealing against the decision of the Commissioner of Income-tax (Exemption), which had canceled the trust's registration under Sections 80G(5)(iv) and 12A(1)(ac)(iii) of the Income Tax Act for the assessment year 2025-26. The CIT(E) had concluded that the trust's activities, primarily serving the B-ABLE Foundation under a contractual agreement, were not charitable as they involved payment for services. The tribunal, after reviewing the trust's documents and the memorandum of understanding with B-ABLE Foundation, decided that the matter required further examination to determine the charitable nature of the trust's activities, leading to the remand of the case to the CIT(E).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846846 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: 2025-2026
• Appeal Filed On: 15-01-2025
• Laws Referred To: Section 80G(5)(iv), 12A(1)(ac)(iii) of the Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJEEV KAUSHAL
• Assessee Lawyers: SANJAY ISSAR
• Keywords: Competent authority; Charitable institution
• Section: 12AA

Judgement Text

"P a g e | 1 ITA Nos. 230 & 235/Del/2025 Triguna The Science of Living (AY: 2025-26) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 230 & 235/Del/2025 (Assessment Year: 2025-26) Triguna The Science of Living, RK-24, 2nd Floor, Mohan Garden, Dwarka Mor Delhi – 110059 Vs. CIT(Exemption) Civic Centre, Minto Road Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAETT5213C Appellant .. Respondent Appellant by : Sh. Sanjay Issar, CA Respondent by : Sh. Sanjeev Kaushal, CIT, DR Date of Hearing 26.02.2026 Date of Pronouncement 25.03.2026 O R D E R PER ANUBHAV SHARMA, JM: These appeals preferred by the Assessee against the order dated 30.12.2024 of the Commissioner of Income-tax, Exemption, Delhi Printed from counselvise.com P a g e | 2 ITA Nos. 230 & 235/Del/2025 Triguna The Science of Living (AY: 2025-26) (hereinafter referred as “Competent Authority”) in DIN & Notice No: ITBA/EXM/F/EXM45/2024-25/1071700710(1) & ITBA/EXM/F/EXM45/2024-25/1071700784(1) against the cancellation of approval/Registration under Section 80G(5)(iv) & 12A(1)(ac)(iii) of the Act for AY: 2025-26. 2. On hearing both sides we find that assessee is a charitable turst and had filed Form 10AB with regard to getting approval u/s 12AA & u/s 80G(5)(iv) of the Act. The assessee has claimed that it is engaged in providing education, health and spread awareness of yoga and welfare of other activities. The ld. CIT(E) has dismissed the applications primarily on the conclusion that assessee is providing services only to B-ABLE Foundation as per their requirement and terms and conditions laid down in the agreement signed between the parties and therefore, is getting paid for services. Thus, the activities are not considered to be charitable. 3. We have gone through trust’s document and the memorandum of understanding (MOU) dated 30.05.2023 with M/s B-ABLE Foundation available at Page No. 29-37 of the paper book. The assertion of the assessee Printed from counselvise.com P a g e | 3 ITA Nos. 230 & 235/Del/2025 Triguna The Science of Living (AY: 2025-26) is that B-ABLE Foundation is a non-profit organization engaged in similar activities and the beneficiaries had not paid any amount for the vocational and skill development activity and training they had received. Attention was drawn to the bills raised and the list of beneficiaries to submit that invoices are raised on activity basis run under the title of “Jubilant Bharti”. At page 58 of the paper book there is a confirmation from B-ABLE Foundation wherein they have confirmed that the program is being run to create social impact in the society through knowledge transfer to support youth from unprivileged communities. It is confirmed that this program is being implemented for non- charitable purpose and social in nature for the betterment of society. 4. Merely because of agreement entered between two entities engaged in similar activities which they claim to be charitable and because of transfer of funds on account of activities and under contractual liability would not make the object of trust to be non-charitable, if otherwise, it is established that the beneficiaries were not paying anything to any of the trust. 5. This aspect has not been examined by the Ld. CIT(E), therefore, we consider it appropriate case to restore this issue on merits to the files of ld. Printed from counselvise.com P a g e | 4 ITA Nos. 230 & 235/Del/2025 Triguna The Science of Living (AY: 2025-26) CIT(E) to examine the activities of the trust in context to its objects and benefit given to students/candidates from Government school for the skill development, without monetary consideration. 6. In the light of aforesaid the appeals are allowed for statistical purposes. Order pronounced in the open court on 25.03.2026 Sd/- (Manish Agarwal) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 25.03.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "