SHRI KRISHAN EDUCATIONAL TRUST,HARYANA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 1503/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2026-273 pages

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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

Manoj Kumar Aggarwal (Accountant 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 17- 03-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of impugned order, it could be seen that the whole basis of rejection is the fact that the application was preferred under wrong

clause. The application was accordingly rejected

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