K.K. BHANDARI CHARITABLE TRUST,VALSAD vs. CIT(EXEMPTION), AHMEDABAD

ITA 1099/SRT/2025Status: DisposedITAT Surat09 September 20266 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The appeal regarding Section 12AB registration was dismissed as withdrawn by the assessee after the CIT(E) granted the registration. The appeal regarding Section 80G approval was remanded to the CIT(E) for fresh adjudication as the basis for rejection (lack of 12AB registration) was no longer valid.

What were the facts?

The assessee trust filed appeals against the rejection of its applications for registration under Section 12AB and approval under Section 80G. The rejection of the 12AB registration was based on certain grounds by the CIT(E).

What were the issues?

Whether the rejection of registration under Section 12AB was justified, and whether the rejection of approval under Section 80G was valid in light of subsequent developments.

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, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri P.M. Jagasheth, CA
For Respondent: Shri J.K. Chandhani, CIT(DR)
Hearing: 01.07.2026Pronounced: 09.09.2026

Per B.M. Biyani, A.M.: The captioned two (2) appeals are filed by assessee; the details of these appeals are as under:

K.K. Bhandari Charitable Trust ITA No. 1099 & 1100/SRT/2025

(i) ITA 1100/SRT/2025 is directed against the order bearing DIN: ITBA/EXM/F/EXM44/2025-26/1087965716(1) dated 26.03.2026 passed by learned Commissioner of Income-tax (Exemption), Ahmedabad [“Ld. CIT(E)”], by which the assessee’s application for grant of registration u/s 12A/12AB of Income-tax Act,

The order continues below.

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