Cit, Rohtak v. Baba Samiti Nath Charitable Trust

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** ITA-756-2010 Date of Decision: 12.02.2026 COMMISSIONER OF INCOME TAX, ROHTAK ...Appellant Vs.

BABA SAMTAI NATH CHARITABLE TRUST

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE YASHVIR SINGH RATHOR Present:- Ms. Pridhi Sandhu, Standing Counsel for the appellant-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1.

Learned counsel for the appellant-Income Tax submits that as per her instructions, Department is unable to trace respondent-Trust. It is no more registered on ITR portal. The Department is unable to contact even trustees of the aforesaid Trust.

2.

In the backdrop, appeal stands disposed of because any order of this Court would be academic exercise instead of actual adjudication of the dispute. The appellant is at liberty to move an appropriate application, if cause survives. Needless to mention, disposal of appeal shall not be treated as opinion of this Court on merits.

3.

Pending application(s), if any, stands disposed of. (JAGMOHAN BANSAL) JUDGE (YASHVIR SINGH RATHOR) JUDGE February 12, 2026 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No DEEPAK BISSYAN 2026.02.13 14:36 I attest to the accuracy and integrity of this document