MATA KAUSHALYA DEVI CHARITABLE TRUST,JAWAHAR NAGAR, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1030/CHANDI/2026 & आयकरअपीलसं./ ITA No.1031/CHANDI/2026 Mata Kaushalya Devi Charitable Trust CIT (Exemptions) बनाम/ Room No.1, 5th Floor, CR Building 314/4, Jawahar Nagar, Gurgaon Haryana – 122001 Himalaya Marg, Sector – 17E Vs. Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AABTM-5849-A (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Baldev Raj (CA) & Sh. Maneesh Upnejja (CA) (Virtual) – Ld. ARs ��थ�कीओरसे/Respondent by : Smt. Geetinder Mann (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 02-07-2026 घोषणाकीतारीख /Date of Pronouncement 14-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) and consequential rejection of application seeking registration u/s 80G(5) vide impugned orders dated 27-02-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of rejection order u/s 12A(1)(ac)(ii), it could be seen that

the application has been rejected on the ground that the primary objects as reflected in para 6(A) of the Trust Deed do not clearly and unequivocally establish education as a substantive and independent object of the trust. The clause largely speaks about acquiring property and establishing institutions for carrying out the stated objectives without specifically defining education as a charitable object. Accordingly, the assessee’s case was not found to be a fit case for registration as charitable institution. Consequently, approval u/s 80G was also denied. Aggrieved, the assessee is in further appeals before us. The Ld. AR pleaded that no opportunity of hearing was granted to the assessee to explain its case and the registration has been denied in violation of principles of natural justice. The Ld. AR stated that the assessee strives to engage in educational activities and it is in a position to substantiate this position. Accordingly, a prayer has been made for fresh consideration of impugned applications which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable trust, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the issue of registrations stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its cases forthwith.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 14-07-2026 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