SHRI GULABCHAND PARMARTHIK TRUST,INDORE vs. CIT EXEMPTION BHOPAL, BHOPAL

ITA 822/IND/2026Status: DisposedITAT Indore09 September 2026AY 2026-278 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not submitted the leave and license agreement and the applicability of the MP Nursing Homes Registration Act was unclear. Therefore, the matter was restored to the CIT(E) for de novo consideration.

What were the facts?

The assessee trust applied for renewal of registration under Section 80G(5)(ii) of the Income Tax Act. The CIT(E) rejected the application, finding the trust's activities of running a dialysis center not genuine due to alleged lack of statutory licenses.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G registration application solely on the grounds of alleged absence of a separate license for running a dialysis center within a licensed hospital premises.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri Aditya Bhatt, AR
For Respondent: Shri Anup Singh, CIT- DR
Hearing: 20.08.2026Pronounced: 09.09.2026

PER ARVIND SONI, ACCOUNTANT MEMBER :

This appeal filed by the assessee is directed against the impugned order dated 28.03.2026 passed by the learned Commissioner of Income-tax (Exemption), Bhopal ["CIT(E)"], whereby the application of the assessee for renewal of registration/approval under section 80G(5)(ii) of the Income-tax Act, 1961 ("the Act”) dated 28-03-2026, for registration was rejected.

Shri Gulabchand Parmarthik Trust

2.

The brief facts of the case are that the assessee is a trust carrying activities to provide medical relief of economically weaker sections of society and filed an application in form 10AB for renewal of registration/approval u/s 80G(5

The order continues below.

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