INDIAN SOCIETY ON FUELS & LUNRICANTS,FARIDABAD vs. CIT(E), CHANDIGARH

ITA 1192/CHANDI/2026Status: DisposedITAT Chandigarh31 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(E) did not have the benefit of all explanations and submissions made before the tribunal. Therefore, in the interest of justice, the matter was restored to the CIT(E) for a fresh hearing.

What were the facts?

The assessee, an Indian Society on Fuels & Lubricants, appealed against the rejection of its application for registration under section 12A(1)(ac)(ii) of the Income Tax Act. The appeal was filed with a delay of 15 days, which the tribunal condoned.

What were the issues?

Whether the assessee's activities, including organizing international symposiums and receiving sponsorship/delegate fees, qualify as charitable under Section 2(15), and whether the rejection of registration by the CIT(E) was justified.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB,Section 2(15)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No. 1192/Chd/ 2026 िनधा"रण वष" / Assessment Year : Indian Society on Fuels & बनाम The CIT(E) Lubricants Chandigarh Indian Oil Corporation, R And D Centre, Sector 13, Faridabad, Haryana-121007 "ायी लेखा सं./PAN NO: AAAAJ4924L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vijay Gupta, C.A राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT, DR(Virtual) सुनवाई की तारीख/Date of Hearing : 24/08/2026 उदघोषणा की तारीख/Date of Pronouncement : 31/08/2026

आदेश/Order PER VIJAY VARMA, A.M: This is an appeal filed by the Assessee against the order of the Ld. CIT Exemptions, Chandigarh dt. 19/02/2026, rejecting the application under section 12A(1)(ac)(ii) of the Income Tax Act, 1961. 2. At the outset the Registry has pointed out that the present appeal is barred by limitation by 15 days for which the Ld. AR submitted a condonation application seeking condonation on the ground that the Ld. AR was out

The order continues below.

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