SGRD THALASSEMIA WELFARE SOCIETY ,AMRITSAR vs. COMMSSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 967/ASR/2025Status: DisposedITAT Amritsar22 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee should be given another opportunity to present its case. Therefore, the matter was restored to the file of the CIT(E) to provide the assessee with a hearing on merit.

What were the facts?

The assessee, SGRD Thalassemia Welfare Society, appealed against the order of the CIT(Exemptions) rejecting its applications for registration under sections 12AB and 80G of the Income-tax Act. The assessee claimed that it had provided all necessary details, but the CIT(E) passed a mechanical order without proper appreciation.

What were the issues?

Whether the CIT(Exemptions) erred in rejecting the applications for registration under sections 12AB and 80G without providing adequate opportunity of being heard and properly appreciating the documents submitted by the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

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 Gunjeet Singh Syal, Advocate
Hearing: 22.07.2026

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 08.11.2025 for the Assessment Year 2025-26 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 ld. CIT (E)

has erred in facts and in law in rejecting the appeals passed u/s 12AB and 80G of the Act. He submitted that the assessee has filed all the details

before the ld. CIT (A) but he has not appreciated the same and passed the order in a mechanical manner without considering the docume

The order continues below.

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