VIVEK MISSION CHARITABLE TRUST,JALAL BATHINDA vs. CIT EXEMPTIONS CHANDIGARH, C R BUILDING HIMALAYA MARG SECTOR

ITA 191/ASR/2026Status: DisposedITAT Amritsar10 August 2026AY 2026-275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection of the application was based on an inspector's report without providing the assessee an opportunity to rebut the findings, thus violating principles of natural justice. The matter was remanded for fresh consideration.

What were the facts?

The assessee, a charitable trust running a medical facility, applied for registration under Section 12A. The CIT(E) rejected the application based on an inspector's report alleging fee collection from patients and the operation of an independent medical store from the premises.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without affording the assessee an opportunity to rebut adverse findings from an inspector's report, and whether the alleged commercial activities were attributable to the trust.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

Hearing: 20.07.2026Pronounced: 10.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 20/01/2026, rejecting the application for registration dated 28/08/2025, filed by the assessee in Form 10AB, u/s 12A of the Income Tax Act 1961( henceforth the Act ).

2.

The grounds of appeal taken by the assessee in the memorandum of appeal in form 36 are as follows:

“1. Violation of Principles of Natural Justice That the 1.d. CIT E has erred in law in relying upon the adverse physical inspection report of the Income tax Inspector without furnishing a copy of 1 the said report to the appellant and without granting any 2 Assessment Year: 2026-27

opportunity

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 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →