SIDH SHRI BABA BALAK NATH JI TRUST,HIMACHAL PRADESH vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH, CHANDIGARH

ITA 1472/CHANDI/2026Status: DisposedITAT Chandigarh20 August 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and remanded the matter back for fresh consideration. The assessee was given an opportunity to prove the commencement of its charitable activities.

What were the facts?

The assessee, a charitable trust, applied for registration under Section 12AB(1)(b) and approval under Section 80G(5). The CIT(Exemptions) rejected the 12AB application, stating the trust had not commenced its activities, and consequently denied the 80G approval.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration under Section 12AB and consequential approval under Section 80G on the grounds of non-commencement of activities.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 80G(5)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 1467/Chd/2026
ITA No. 1472/Chd/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 1467/Chd/2026 U/s 12AB(1)(b)(ii) Sidh Shri Baba Balak Nath Ji Trust बनाम CIT(Exemptions), PO Silh, Teh Jawalamukhi Silh (322) Chandigarh Kangra, Himachal Pradesh 176036 "ायी लेखा सं./PAN NO: AAWTS8003R अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 1472/Chd/2026 U/s 80G Sidh Shri Baba Balak Nath Ji Trust बनाम CIT(Exemptions), PO Silh, Teh Jawalamukhi Silh (322) Chandigarh Kangra, Himachal Pradesh 176036 "ायी लेखा सं./PAN NO: AAWTS8003R अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal, Adv. – Ld. AR राज" की ओर से/ Revenue by : Sh. Anshuman Sharma, CIT DR (Virtual mode) सुनवाई की तारीख/Date of Hearing : 19.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 20.08.2026 आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

1.

Aforesaid appeals by assessee are connected appeals. First, we take up ITA No.1467/Chandi/2026 which arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 10-03-2026 rejecting regist

The order continues below.

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