LALA MUNI LAL JAIN CHARITABLE TRUST,BAZAR BIKANERIAN vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 374/ASR/2026Status: DisposedITAT Amritsar21 July 2026AY 2027-20283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that maintaining beneficiary registers for activities like langar and medicines distributed at camps organized by third parties is not practically feasible and not a legal requirement. Therefore, the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee, Lala Munilal Jain Charitable Trust, appealed against the rejection of its application for registration by the CIT(E). The CIT(E) rejected the application for failing to furnish verifiable documentary evidence, specifically beneficiary registers.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application for non-maintenance of beneficiary registers, and if such registers are a mandatory requirement for charitable activities conducted publicly or through third parties.

Which sections of the Income-tax Act were involved?

Section 12A

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 Parveen Jain, Advocate
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 26.02.2026 for the Assessment Year 2027-28. 2. At the time of hearing, ld. AR of the assessee submitted that ld. CIT (E) erred in holding that the assessee failed to furnish verifiable documentary evidence, despite banks statements, all bills for medicines and langar and a corroborative newspaper report having been placed on record. He submitted that ld. CIT (E) rejected the application for registration by requiring third party

2 confirmations and beneficiary registers which travel beyond the scope of enquiry contemplated u/s 12A of the

The order continues below.

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