THIAGA SASTHA TRUST,CHENNAI vs. CIT(EXEMPTION), CHENNAI

ITA 3391/CHNY/2025Status: DisposedITAT Chennai04 May 20264 pages
AI SummaryRemanded

What were the facts?

The assessee trust, established in 1999, was previously granted registration as a charitable trust. However, the CIT(E) granted it registration as a 'Religious cum Charitable Trust' under section 12AB(1)(b), which the assessee contended would affect its ability to receive donations.

What did the Tribunal hold?

The Tribunal found that the trust deed clearly established the trust as a public charitable trust, not a religious cum charitable trust. The previous registrations also confirmed this status. Therefore, the CIT(E) erred in granting the impugned registration.

What were the issues?

Whether the CIT(E) erred in classifying the assessee trust as 'Religious cum Charitable Trust' instead of solely 'Charitable Trust', and the implications of this classification on its ability to receive donations.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 12A(a),Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA

Hearing: 28.04.2026Pronounced: 04.05.2026

PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the order of the CIT(E), Chennai dated 23.09.2025. The assessee trust was granted registration u/s.12AB(1)(b) of the Income Tax Act, 1961 (hereinafter called ‘the Act’) vide impugned order :- 2 -:

dated 23.09.2025 as ‘Religious cum Charitable Trust’. Aggrieved, assessee is in appeal before the Tribunal.

2.

The Ld.AR submitted that assessee is an old trust establis

The order continues below.

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