COTTONCONNECT FARMER COMMUNITY FOUNDATION,GURGAON vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS)), CHANDIGARH

ITA 1846/CHANDI/2025Status: DisposedITAT Chandigarh03 August 2026AY 2026-273 pages

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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) vide impugned order dated 22.10.2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3.1 of the impugned order, it

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