SAT GURU SEWA TRUST, MANSA,MANSA vs. THE CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

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ITA 556/CHANDI/2026Status: DisposedITAT Chandigarh22 July 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned orders and restored the issue of registrations back to the CIT(Exemptions) for fresh adjudication. The assessee was directed to plead and prove its case forthwith.

What were the facts?

The assessee, Sat Guru Sewa Trust, filed applications for registration under Section 12A(a)(ac)(ii) and consequential approval under Section 80G(5). These applications were rejected by the CIT(Exemptions) due to a lack of requisite submissions and documents from the assessee.

What were the issues?

Whether the rejection of registration under Section 12A and approval under Section 80G was justified due to lack of documents, and if the assessee should be given an opportunity to provide them.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (2 matters)

ITA No.556/CHANDI/2026
ITA No.557/CHANDI/2026

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

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(a)(ac)(ii) and consequential rejection of application seeking registration u/s 80G(5) vide impugned orders dated 12-02-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us.

Upon perusal of para 3.2 of rejection order u/s 12A(1)(ac)(ii), it could be seen that the application has been rejected for want of requisite submissions / documents from the assessee. Consequently, approval u/s 80G was also denied. Aggrieved, the assessee is in further appeals before us. The Ld. AR pleaded that the assessee is in a position to substantiate the genuineness of its activities and accordingly, sought remand back of its applications. The same has been opposed by Ld. CIT-DR.

2.

Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable trust, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the issue of registrations stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its cases forthwith.

3.

Both the appeals stand allowed for statistical purposes. Order pronounced on 22nd July, 2026 - - (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 22-07-2026 आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant

2.

""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF

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