VIDYA VIHAR EDUCATIONAL TRUST,PURNEA vs. ACIT(EXEMPTION) PATNA, PATNA

ITA 311/PAT/2026Status: DisposedITAT Patna10 August 2026AY 2027-285 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the irrevocability clause could be inferred from the trust deed and set aside the CIT(E)'s order. The issue was remanded to the CIT(E) to re-examine the deed and consider the application.

What were the facts?

The assessee, Vidya Vihar Educational Trust, applied for registration under Section 12AB of the Income Tax Act. The CIT(E) rejected the application because the dissolution clause in the trust deed did not conclusively restrict the transfer of assets exclusively to independent charitable institutions.

What were the issues?

Whether the dissolution clause in the trust deed sufficiently ensures the irrevocable dedication of trust assets to charitable purposes for granting registration under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 13,Section 115TD(1)(c),Section 115BBC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER:

This appeal filed by the assessee is against the order of the CIT Exemption, Patna [hereinafter referred to as Ld. 'CIT(E)'] passed in respect of registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2027-28 dated 28.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

For that the Ld. CIT (Exemption) erred on facts and in law in concluding that in terms of Clause -'7' (Dissolution Clause) of the Trust Deed - the Trust Property is not irrevocably and exclusively dedicated to charitable Purpose and therefore the Trust does not meet the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →