SHRI VANSHIDHAR GAUSHALA, AIR FORCE STATION ROAD BHISIANA VILLAGE KILLI DISTT BATHINDA,BATHINDA vs. THE COMMISSION OF INCOME TAX EXEMPTION S CHANDIGARJ SECTOR 17-E, CHANDIGARH

ITA 978/ASR/2025Status: DisposedITAT Amritsar31 July 2026AY 2026-20275 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) erred in rejecting the application for registration without providing a reasonable opportunity of being heard and without placing sufficient material on record. The Tribunal found that the activities of the trust were genuine and charitable in nature.

What were the facts?

The assessee, Shri Vanshidhar Gaushala, filed an application for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act. The CIT(Exemption) rejected this application.

What were the issues?

Whether the CIT(Exemption) properly rejected the application for registration without providing adequate opportunity and sufficient grounds. Whether the trust's activities were genuinely charitable.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. M. BALAGANESH & SH. UDAYAN DAS GUPTA

Hearing: 29.07.2026Pronounced: 31.07.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of ld. CIT(Exemption), Chandigarh, dated 14/10/2025, rejecting the application for registration filed by the assessee u/s 12A(1)(ac)(vi)(B) of the Income Tax Act dated 29.05.2025. 2. Grounds of appeal taken in form 36 are as follows: Assessment Year: 2026-27 2

“1. That the order passed by the Learned CIT(Exemptions) Chandigarh dated 14/10/2025 thereby refusing to grant registration to the Appellant is against the facts of this case and is untenable under the law.

2.

That no reasonable and proper opportunity of being heard was allowed by the worthy CIT(E) before pass

The order continues below.

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