TARA RIPU DAMANPAL TRUST, KURUKSHETRA,KURUKSHETRA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH, CHANDIGARH

ITA 1247/CHANDI/2026Status: DisposedITAT Chandigarh21 September 2026AY 2026-20276 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a job title does not determine financial position and that repeat aid or assistance to school staff does not make genuine charitable activity non-charitable. It also found that the CIT(E) lacked jurisdiction to cancel the existing registration without following the prescribed procedure under Section 12AB(4).

What were the facts?

The assessee trust applied for regular registration under Section 12AB and approval under Section 80G. The CIT(E) rejected the applications, citing selective charity and repeated beneficiaries, and also cancelled the existing registration. The trust argued that its activities were genuine and that the CIT(E) lacked jurisdiction to cancel the registration without following due procedure.

What were the issues?

Whether the CIT(E) correctly rejected the registration and approval applications based on the nature of beneficiaries and repeat assistance, and whether the cancellation of existing registration was legally valid.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12A(1)(ac)(ii),Section 80G(5),Section 12AB(1)(b),Section 12AB(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

Heard together (2 matters)

ITA No.1247/CHANDI/2026
ITA No.1276/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

These two inter connected appeals filed by the assessee-trust are directed against separate orders passed by the learned Commissioner of Income Tax (Exemptions) [hereinafter referred to as "Ld. CIT(E)"], rejecting the application for regular registration under Section 12AB read with Section 12A(1)(ac)(ii) of the Income Tax Act, 1961

[hereinafter referred to as

The order continues below.

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