TIBETAN CHILDREN VILLAGE,DHARAMSHALA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH, CHANDIGARH

ITA 551/CHANDI/2026Status: DisposedITAT Chandigarh19 August 2026AY 2025-264 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) failed to confront the assessee with specific issues regarding its religious nature and did not conduct a factual examination of financial statements. The denial of 80G approval was also found to be lacking factual basis.

What were the facts?

The assessee-trust, Tibetan Children Village, sought registration under Section 12AB and approval under Section 80G. The CIT(Exemptions) granted registration classifying the assessee as a 'Religious Entity' and denied 80G approval, citing religious activities in its object clause.

What were the issues?

Whether the assessee was correctly classified as a 'Religious Entity' for 12AB registration and whether the denial of 80G approval was justified without proper factual examination.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 551/Chd/2026
ITA No. 552/Chd/2026

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

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 551/Chd/2026 U/s 12AB(1)(b)(II) बनाम Tibetan Children Village, The CIT(Exemptions), Dal lake, Chandigarh Dharamshala 176216 "ायी लेखा सं./PAN NO: AAATT3933B अपीलाथ"/Appellant ""थ"/Respondent & आयकर अपील सं./ ITA No. 552/Chd/2026 U/s 80G बनाम Tibetan Children Village The CIT(Exemptions), Dal lake Chandigarh Dharamshala 176216 "ायी लेखा सं./PAN NO: AAATT3933B अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Ashwani Kumar, CA a/w Sh. Aditya Kumar, CA & Mrs. Deepali Aggarwal, CA – Ld. ARs राज" की ओर से/ Revenue by : Sh. Anshuman Sharma, CIT DR (Virtual mode)

सुनवाई की तारीख/Date of Hearing : 18.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 19.08.2026 आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

1.

Aforesaid appeals by assessee are connected appeals. First, we take up ITA No.551/Chandi/2026 which arises out

2 551 & 552/Chd/2026 of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 27-01-2026 granting registration to the assessee-

The order continues below.

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