B D BANSAL PUBLIC CHARITABLE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD-(EXEMPTION), AMRITSAR

ITA 560/ASR/2026Status: DisposedITAT Amritsar30 July 2026AY 2026-275 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 18/03/2026, rejecting the application for registration dated 27/02/2026 filed by the assessee in Form 10AB, u/s 12A(1)(ac)(ii) 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 impugned order passed by the Id. CIT(E) is bad in law and liable to be quashed, as no proper show cause notice specifying any proposed ground of rejection or adverse inference was issued, thereby violating the principles of natural justice.

I.T.A. No.560

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