HARYANA RURAL DEVELOPMENT BOARD ADMINISTRATION FUND,CHANDIGARH vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

ITA 1166/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2027-283 pages

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Smt. Jaishree Sharma, CIT DR
For Respondent: Shri Nalin Nohria, CA & Shri B.K. Nohria, CA, Smt. Jaishree Sharma, CIT DR
Hearing: 22.07.2026Pronounced: 03.08.2026

PER LALIET KUMAR, JM

The present appeal has been filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Exemptions) Chandigarh [in short ‘the CIT (E)’] dated 17.02.2026 for the assessment year 2027-28. 2. It was submitted by the ld. AR that the ld. CIT(E) was not justified in rejecting the application of the assessee Board for A.Y.2027-28 2

registration of under section 12AB of the Income Tax Act, 1961

without affording proper opportunity of being heard to the assessee. It was

The order continues below.

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