THE DR. H.L. CHITKARA FOUNDATION,CHANDIGARH vs. THE HONBLE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

PDF · subscribers
ITA 838/CHANDI/2026Status: DisposedITAT Chandigarh20 July 2026AY 2027-284 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(E)'s classification was not based on the assessee's actual activities or financial statements. It directed the CIT(E) to amend the registration to accord 'charitable trust' status and to reconsider the 80G approval application de novo.

What were the facts?

The assessee-trust sought registration under Section 12AB and approval under Section 80G. The CIT(E) granted registration but classified the assessee as a 'Religious Entity' instead of a 'Charitable Trust', and denied 80G approval based on alleged religious activities.

What were the issues?

Whether the assessee should be classified as a 'Religious Entity' or 'Charitable Trust' for registration and approval purposes, and whether the denial of 80G approval was factually supported.

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, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (2 matters)

ITA No.1169/CHANDI/2026
ITA No.838/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →