NANAK FOUNDATION,JALANDHAR vs. COMMISSIOPNER OF INCOME TAX ( EXEMPTRIONS), CHANDIGARH

ITA 910/ASR/2025Status: DisposedITAT Amritsar20 July 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(E) to provide the assessees with another opportunity to be heard on merit. The CIT(E) was directed to verify the aims, objects, and genuineness of the institutions at the time of registration.

What were the facts?

The assessees appealed against the orders of the CIT(E) rejecting their applications for registration under Section 12AB and 80G of the Income-tax Act. The CIT(E) found that the assessees had not submitted all the required documents to establish the genuineness of their activities.

What were the issues?

Whether the CIT(E) erred in rejecting the applications for registration under Section 12AB and 80G without providing adequate opportunity to the assessees to submit supporting documents.

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, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Gunjeet Syal, Advocate
Hearing: 20.07.2026

Heard together (3 matters)

ITA No.909/ASR/2025
ITA No.911/ASR/2025
ITA No.913/ASR/2025

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

PER S.RIFAUR RAHMAN, AM:

1.

These appeals filed by different assessees against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, fo

The order continues below.

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