ZESHTA DEVI PRABANADK COMMITTEE,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 253/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) passed the order without providing adequate opportunity of hearing and without properly appreciating the facts. Therefore, the Tribunal restored the issue to the CIT(E) for a fresh decision.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) who rejected their application for registration under Section 80G. The assessee argued that the CIT(E) made the decision without proper appreciation of facts and without giving sufficient opportunity to be heard.

What were the issues?

Whether the CIT(E) erred in rejecting the Section 80G application without affording proper opportunity of hearing and adequate appreciation of facts.

Which sections of the Income-tax Act were involved?

Section 80G,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 Upender Bhat, Advocate
Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 14.01.2026 for the Assessment Year 2027-28. 2. At the time of hearing, ld. AR of the assessee submitted that an application for adjournment is filed by him. However, the issue being small, we reject the adjournment application and proceeded to hear the case.

3.

At the time of hearing, ld. AR of the submitted that the ld. CIT (E) rejected the application u/s 80G merely on the presumption that the society is religious entity without considering the charitable objects is unjust and harsh. He submitted that the Trust has been followi

The order continues below.

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