SHAKUNTLA KAILASH SARAF CHARITABLE TRUST,KARNAL,HARYANA vs. CIT(E), CHANDIGARH, CHANDIGARH

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ITA 897/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and the assessee's status as a charitable trust, accepted the assessee's plea for a fresh opportunity. The impugned orders were set aside, and the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee, a charitable trust, had its application for registration under Section 12A(1)(ac)(ii) rejected due to a lack of requisite submissions and documents. Consequently, its application for registration under Section 80G(5) was also denied.

What were the issues?

Whether the rejection of registration applications under Section 12A and 80G was justified without providing the assessee a proper opportunity to submit required documents.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

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

Heard together (2 matters)

ITA No.897/CHANDI/2026
ITA No.898/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R 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) and consequential rejection of application seeking registration u/s 80G(5) vide impugned orders dated 27-02-2026 / 28-02-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of para 2.2 of rejection order u/s

12A(1)(ac)(ii), it could be seen that the application has been rejected for want of requisite submissions & documents from the assessee. Consequently, approval u/s 80G was also denied. Aggrieved, the assessee is in further appeals before us. The Ld. AR pleaded that the assessee is in a position to substantiate its applications and accordingly, sought remand back of the impugned applications which has been opposed by Ld. Pr. CIT-DR. 2. Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable trust, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the issue of registrations stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its cases forthwith. 3. Both the appeals stand allowed for statistical purposes. Order pronounced on 03rd August, 2026 -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 03-08-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR ITAT CHANDIGARH

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