SHREE BAJRESHWARI DEVI TEMPLE TRUST,HIMACHAL PRADESH vs. ACIT(E)(C-2) , CHANDIGARH
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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
Per Bench
Aforesaid appeals by assessee are connected appeals. First, we take up ITA No.1538/Chandi/2026 which arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 01-01-2026 granting registration to the assessee-trust u/s 12AB(1)(b) for AYs 2027-28 to 2031-32. The only grievance of the assessee is that it has been accorded the status of Religious Entity as against the claim of the assessee t
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