AROHAN TRUST,BORPARA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA

ITA 2433/KOL/2026Status: DisposedITAT Kolkata18 September 2026AY 2027-288 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had not properly appreciated the evidence and had cancelled the approval without following the procedure under Section 12AB(4). Therefore, the Tribunal set aside the order and remanded the issue back to the CIT(E) for fresh consideration.

What were the facts?

The assessee, Arohan Trust, appealed against the rejection of its applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Income Tax Act. The CIT(E) rejected the applications, stating that the trust had obtained previous registration by submitting wrong facts and was thus ineligible.

What were the issues?

Whether the rejection of registration and approval was justified without proper appreciation of evidence and adherence to procedural requirements, particularly Section 12AB(4).

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

Both these appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Exemptions), Kolkata [Ld. 'CIT(E)'] in respect of registration u/s 12A(1)(ac)(ii) and 80G(5)(ii) of the Income Tax Act, 1961 [the 'Act'] dated 25.06.2026. Since the issues in ITA No(s). 2432 & 24

The order continues below.

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