AASHUTOSH CHARITABLE TRUST OF EDUCATIONAL AND MEDICAL SCIENCES,HARYANA vs. CIT EXEMPTIONS, AMBALA

ITA 803/CHANDI/2026Status: DisposedITAT Chandigarh08 September 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's argument that no effective opportunity of hearing was granted and that field inquiries were conducted at an incorrect address. Therefore, the matter was remanded back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee, Aashutosh Charitable Trust, applied for registration under Section 12A(1)(ac)(ii). The Commissioner of Income Tax (Exemption) rejected the application based on field inquiries that found no dispensary at the stated address.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) was justified without providing an effective opportunity of hearing and based on incorrect field inquiries.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) vide impugned order dated 18.03.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us.

2.

Upon perusal of rejection order, it could be seen that field enquiries have been conducted which revealed that no such dispensary as stated to be run by the a

The order continues below.

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