AL MASOOMEEN YATEEM TRUST,SRINGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 51/ASR/2026Status: DisposedITAT Amritsar24 July 2026AY 2025-265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in cancelling the registration without issuing a show-cause notice, violating principles of natural justice. The Tribunal found evidence of charitable activities like running an orphanage and decided to remand the matter for fresh consideration.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5). The CIT(E) rejected the application, holding that the trust's activities were religious, not charitable, and not genuine. The assessee argued that the CIT(E) was misled by Arabic terms in the financials and that charitable activities like running an orphanage were being conducted.

What were the issues?

Whether the trust's activities were genuinely charitable and carried out in accordance with its objectives, and whether the cancellation of registration followed due process.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5),Section 2(15),Section 12AB(4)

AI-generated summary — verify with the full judgment below

IN 'THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR REFORE SH; S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH UDAYAN DAS GUPTA, JUDICIAL MEMBER LTA_ No.SI and 52/Asr/2026 Assessment Year: N/A Al Masoomeen Yateem Trust;, No. & Block A USt Floor; Municipality Complex Hazuri Bagh, Srinagar; Kashmir: [PAN:-AABTA8247N] (Appellant Vs: CIT (Exeption), Chandigarh: (Respondent) Appellant by Respondent by Sh. Abdul Majid ZargarCA Mrs. Roshanta Kumari Meena,CIT: DR Date 0f Hearing 20.07.2026 Date of Pronouncement RL0Z2026 ORDER Peri Udayan Dasgupta_JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 09/12/2025, rejecting the application for registration dated 22/09/2025 filed by the assessee in Form 1OAB, us 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 ON THE CIRCUMSTANCES AND FACTS OF THE CASE AND IN LAW, THE LD. CIT(E) HAS GROSSLY ERRED IN LT.A- No.51 and 52/Asr/2026 Assessment Year: N/A REJECTING RENEWAL OF REGISTRATION OF THE ASSESSEE TRUST 2 . ON THE CIRCUMSTANCES AND FACTS OF THE CASE AND IN LAW, THE LD. CIT(

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