KASHMIR WELFARE TRUST,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 346/ASR/2026Status: DisposedITAT Amritsar21 July 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) should have provided an opportunity of hearing before rejecting the application. The matter was restored back to the CIT(E) for a fresh decision.

What were the facts?

The assessee filed an application for approval under section 85(G)(ii) of the Income-tax Act. The CIT(E) rejected the application without providing the assessee an opportunity to be heard.

What were the issues?

Whether the CIT(E) erred in rejecting the application for approval without providing an opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 85(G)(ii)

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 Abdul Majid Zargar, CA
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 06.01.2026 for the Assessment Year 2026-27. 2. At the time of hearing, ld. AR of the assessee submitted that an application for approval under section 85(G)(ii) of the Income-tax Act, 1961 (for short ‘the Act’) was filed by the assessee on 27.09.2025 along with supporting documents. He submitted that the assessee was not provided any opportunity

2 before rejecting the application. Accordingly, he pleaded that the matter may be restored back to the CIT (E).

3.

On the other hand, ld. DR of the Revenue relied upon the orders of the lower authorities.

4.

Considered t

The order continues below.

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