GIAN SAGAR EDUCATIONAL AND CHARITABLE TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTION, CHANDIGARH, CHANDIGARH

ITA 898/CHANDI/2025Status: DisposedITAT Chandigarh01 September 202612 pages

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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeals are connected appeals. First, we take up ITA No.898/Chandi/2025 which arises out of an order of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] dated 03-06-2025 denying registration u/s 12A(1)(ac)(ii) as sought by the assessee-trust.

2.

Upon perusal of para 3.3.6 of the impugned order, it could be seen that the registration has been denied due to the fact

The order continues below.

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