SRI UMA DEVI CHARITABLE TRUST,JAMMU vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

ITA 973/ASR/2025Status: DisposedITAT Amritsar22 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there is no bar to commencing activities before obtaining registration. It restored the issue to the CIT(E) for a fresh decision, directing them to consider the trust's aims and objectives as per law.

What were the facts?

The assessee, Sri Uma Devi Charitable Trust, appealed an order by the CIT(Exemptions) that rejected its application for provisional registration. The CIT(E) cited that the trust had commenced activities before registration, which was deemed impermissible.

What were the issues?

Whether commencing activities before obtaining registration bars the grant of provisional registration to a charitable trust.

Which sections of the Income-tax Act were involved?

Not specified

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 Sudhir Sehgal, Proxy of Shri Tej Mohan Singh, 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 23.09.2025 for the Assessment Year 2025-26. 2. At the time of hearing, ld. Proxy Advocate requested for adjournment which was rejected. Then he submitted that the ld. CIT(E) rejected the application only on the issue that provisional registration could not have been granted in the case as the applicant had already commenced its activities on 05.06.2024. Accordingly, he pleaded to restore the issue to the file of ld. CIT (E) to decide afresh as per law.

2

3.

On the other hand, ld. DR of th

The order continues below.

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