SMARAPAN SOCIETY FOR DEVELOPMENT OF MENTALLY DISABLED,TARN TARAN vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), AMRITSAR

ITA 342/ASR/2026Status: DisposedITAT Amritsar21 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that there is no bar in commencing activities before obtaining registration. The issue was restored to the CIT(E) for re-examination of the assessee's activities and to grant registration based on its aims and objectives as per law.

What were the facts?

The assessee society applied for registration, but the CIT(E) rejected it, stating that the society had already commenced activities before obtaining provisional registration. The assessee had commenced activities on March 1, 2024, and received provisional registration on March 29, 2024.

What were the issues?

Whether commencing activities before obtaining registration is a valid ground for rejecting an application for registration under the Income Tax Act.

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

Hearing: 21.07.2026

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 2026-27. 2. At the time of hearing, we observed that the assessee has filed

adjournment application. However, we observed that the issue is very

small which can be decided with the help of ld. DR of the Revenue.

Hence, we rejected the adjournment application and proceeded to hear the matter with the assistance of ld. DR.

2

3.

Considered the submissions of the ld. DR of the Revenue and perused the material placed on record. We observed that in order to examine and verify w

The order continues below.

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