MALLI RAM CHARITABLE TRUST ,AMRITSAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS ), CHANDIGARH

ITA 538/ASR/2026Status: DisposedITAT Amritsar30 July 2026AY 2026-20276 pages

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA

Hearing: 29.07.2026Pronounced: 30.07.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 28/02/2026, rejecting the application for renewal for registration dated 02/01/2026 filed by the assessee in Form 10AB, of the Income Tax Act 1961 (henceforth the Act).

2.

The grounds of appeal taken by the assessee in the memorandum of appeal in form 36 are as follows:

“1. That the order passed by the Learned CIT(Exemptions) Chandigarh dated 28/02/2026 thereby refusing to grant registration to the Appellant is against the facts of this case and is untenable under the law.

I.T.A. No.513 and 538/Asr/2026 2 Assessment Year: 2026-27

2.

That no reasonable and proper opportunity

The order continues below.

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