BABA BUDHA JI FOUNDATION TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 554/CHANDI/2026Status: DisposedITAT Chandigarh02 June 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection was based on a technical, inadvertent error. It set aside the orders and directed the CIT(E) to grant an opportunity of hearing and allow correction of the applications before disposing them on merits.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(iv) and consequential registration under Section 80G(5)(iii). The application for Section 12A registration was rejected as it was filed under the wrong clause, leading to the rejection of the 80G application.

What were the issues?

Whether rejection of registration applications solely on the ground of filing under a wrong clause, without granting an opportunity to correct the error, is justified.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iv),Section 12A(1)(ac)(ii),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

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

Heard together (2 matters)

ITA No.554/CHANDI/2026
ITA No.555/CHANDI/2026

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

Per Bench

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(iv) and consequential rejection of application seeking registration u/s 80G(5)(iii) vide impugned orders dated 28-02-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of para of rejection order u/s 12A(1)(ac)(iv), it could be 2

seen that the whole basis of rejection is the fact

The order continues below.

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