THE KUSUM BHATIA FOUNDATION,CHANDIGARH vs. THE HONBLE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 1145/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2026-272 pages

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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by the assessee arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 12-02-2026 granting registration to the assessee-trust u/s 12AB(1)(b) for AYs 2027-28 to 2036-37. The only grievance of the assessee is that it has been accorded the status of Religious Entity as against the claim of the assessee that it was charitable trust. Having heard rival submissions, the appeal is disposed-off as under.

2.

From assessee’s financial statement

The order continues below.

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