VILLAGE HEALTH & SANITATION IMPROVEMENT TRUST,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

ITA 205/ASR/2026Status: DisposedITAT Amritsar23 July 20264 pages
AI SummaryRemanded

What were the facts?

The assessee filed an application for registration under Section 12A and 80G. The CIT(Exemptions) cancelled the application, holding it to be non-maintainable without a reasoned order or examination of merits.

What did the Tribunal hold?

The Tribunal found that the CIT(Exemptions) had summarily rejected the application without examining the assessee's objects and merits. Therefore, the matter was restored to the CIT(Exemptions) for a fresh decision after providing an opportunity of being heard.

What were the issues?

Whether the CIT(Exemptions) erred in cancelling the 12A/80G application as non-maintainable without a reasoned order and examination of merits. Whether Section 10(46A) bars registration under Section 12A/12AB.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G,Section 10(46A),Section 11,Section 12,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Pankaj Bhalla, CA
Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 22.12.2025 for the Assessment Year 2027-28 passed

under section 12A and 80G of the Income-tax Act, 1961 (for short ‘the Act’).

2.

At the time of hearing, ld. AR of the assessee submitted that the ld. CIT

(E) erred in cancelling the assessee’s application filed in Form No.10AB

u/s 12A(1)(ac)(ii) of the Act by holding the same to be non-maintainable

which action is arbitrary, illegal and without authority of law and he

should not have cancelled the application without passing

The order continues below.

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