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

ITA 898/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2027-282 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.

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

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