GOBIND BANSAL CHARITABLE TRUST,BARNALA vs. CIT EXEMPTION, CHANDIGARH

ITA 830/CHANDI/2026Status: DisposedITAT Chandigarh08 September 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for remand, citing principles of natural justice, and directed the CIT(E) to re-adjudicate the applications after the assessee files the necessary documents and proves its case.

What were the facts?

The assessee, a charitable trust, had its application for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) rejected by the CIT(E) for failing to submit requisite documents demonstrating its objects and genuineness of activities.

What were the issues?

Whether the rejection of registration and approval was justified without affording the assessee an opportunity to submit missing documents, and whether remand is appropriate in such cases.

Which sections of the Income-tax Act were involved?

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

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

Heard together (2 matters)

ITA No.830/CHANDI/2026
ITA No.831/CHANDI/2026

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

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) and consequential rejection of application seeking approval u/s 80G(5) vide impugned orders dated 17-03-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us.

2.

Upon perusal of para-5 of rejection order u/s 12A(1)(ac)(ii), it could be seen that th

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →