GAUSHALLA & MANDIR SUDHAR COMMITTEE,MANSA GAUSAHALLA ROAD vs. CIT EXEMPTIONS CHANDIGARH, VTH FLOOR, C R BUILDING, HIMALYA MARG SECTOR E

ITA 283/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had not properly appreciated the facts and that the assessee was not given a proper opportunity to be heard. Therefore, the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee applied for registration as a charitable and religious entity. However, the CIT(E) granted registration only as a religious entity without providing an opportunity for the assessee to be heard.

What were the issues?

Whether the CIT(E) erred in granting registration as a religious entity instead of a charitable and religious entity without affording natural justice to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G,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 Ashwani Kalia, 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 06.01.2026 and 08.01.2026 for the Assessment Year

2027-28 passed under section 12AA 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 law and on facts in allowing the registration to the assessee

Trust as Religious Entity as against the assessee application filed in Form

No.10AB u/s 12AB(1)(b) of the Act for registration as Charitable and Religious Entity without giving any opportunity to the asse

The order continues below.

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