INDIAN PUBLIC CHARITABLE TRUST,PATIALA vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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ITA 652/CHANDI/2026Status: DisposedITAT Chandigarh10 August 2026AY 2026-20273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not granted an effective opportunity of hearing and that principles of natural justice should be followed. The impugned orders were set aside, and the matter was remanded for fresh adjudication.

What were the facts?

The assessee, an Indian Public Charitable Trust, applied for registration under Section 12A(1)(ac)(ii) and Section 80G. The Commissioner rejected these applications, stating the trust did not carry out significant charitable activities and its genuineness could not be ascertained.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) and 80G was justified without providing an adequate opportunity of hearing to the assessee and whether the assessee's charitable activities were sufficiently established.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

Heard together (2 matters)

ITA No.603/CHANDI/2026
ITA No.652/CHANDI/2026

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

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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