CHANDIGARH WELFARE TRUST,RUPNAGAR vs. CR BUILDING, EXPEMTION WARD
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA
PER LALIET KUMAR, JM
The present appeal has been filed by the assessee feeling
aggrieved by the order passed by the ld. Commissioner of Income
Tax (Exemptions) Chandigarh [in short ‘the CIT (E)’] dated
2025 for the assessment year 2026-27. 2. The ld. counsel for the assessee has submitted that the ld.
CIT (E) has erred in rejecting the application of the assessee-trust
for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961
without issuing any Show Cause Notice, thereby violating the ITA-1875/CHD/2025 A.Y. 2026-27 2
principles of natural justice and acting in cle
The order continues below.
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