JALANDHAR IMPROVEMENT TRUST,JALANDHAR vs. THE ASSESSING OFFICER EXEMPTION CIRCLE 1, CHANDIGARH

ITA 365/CHANDI/2026Status: DisposedITAT Chandigarh22 July 2026AY 2027-284 pages
AI SummaryRemanded

What were the facts?

The assessee's appeals were filed against orders passed by the CIT(E) without affording an opportunity of hearing. The CIT(E) allegedly failed to consider the applications for renewal of registration under Section 12A on merits and wrongly advised to file for exemption under Section 10(46A).

What did the Tribunal hold?

The tribunal held that the assessee has the prerogative to choose the provision under which to apply for exemption. Since no speaking order was passed by the CIT(E) on the eligibility for exemption under Section 12A, the matters were remanded.

What were the issues?

Whether the CIT(E) followed principles of natural justice by providing an opportunity of hearing and properly considered the application for renewal of registration under Section 12A on merits.

Which sections of the Income-tax Act were involved?

Section 12A,Section 10(46A)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 365 /Chd/2026
ITA No. 368/Chd/2026

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “A” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 365 /Chd/2026 "नधा"रण वष" / Assessment Year : 2027-28 Jalandhar Improvement Trust, बनाम The AO Exemption, Model Town Road, Circle 1, Jalandhar Chandigarh "ायी लेखा सं./PAN NO: AAATJ4768N अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 368/Chd/2026 "नधा"रण वष" / Assessment Year : 2027-28 Ludhiana Improvement Trust, बनाम The AO Exemption, Feroze Gandhi Market, Circle 1, Ludhiana Chandigarh "ायी लेखा सं./PAN NO: AAATL4452F अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Tej Mohan Singh, Advocate राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT DR (Virtual) सुनवाई की तारीख/Date of Hearing : 21.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 22.07.2026 आदेश/Order PER LALIET KUMAR, J.M:

The captioned appeals have been preferred by the assessee against the separate orders each dated 22.12.2025 passed by the learned Commissioner of Income Tax (Exemptions), Chandiga

The order continues below.

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