SRI GURU HAR RAI JI RELIGIOUS AND CHARITABLE TRUST ,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

ITA 1605/CHANDI/2026Status: DisposedITAT Chandigarh01 September 2026AY 2026-272 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 approval u/s 80G(5)(ii) vide impugned order dated 19.03.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 20 days in the appeal which stand condoned.

2.

Upon perusal of and impugned order, it could be seen that the approval has been denied by Ld. CIT(E) by quoting the objects

The order continues below.

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