LALA SANT RAM TIRATHRAM PUBLIC CHARITABLE TRUST,MUMBAI vs. EXEMPTION WARD, AMRITSAR , AMRITSAR

ITA 237/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2026-20276 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that making donations to other charitable institutions is permissible under the amended provisions of the Act. It also noted that the CIT(E) did not provide a reasonable opportunity of being heard and failed to call for further information before rejecting the application.

What were the facts?

The assessee, a public charitable trust, sought continuation of its registration under Section 12AB. The CIT(E) rejected the application, observing that the trust primarily made donations to other institutions rather than carrying out direct charitable activities, and cancelled its registration.

What were the issues?

Whether the CIT(E) erred in cancelling the registration for making donations to other trusts, and whether a reasonable opportunity of being heard was provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 2(15),Section 11,Section 12,Section 12A

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 S.S. Tomar, Advocate
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 13.01.2026 for the Assessment Year 2026-27 passed under section 12AB 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 assessee trust/institution is registered under the provisions of the Act and has sought continuation of registration u/s 12AB of the Act. He submitted that to verify the genuineness of the activities of the assessee, a notice dated 30.12.2025 was issued for pr

The order continues below.

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