DONGYU GATSAL LING TRUST, DGL,KANGRA vs. CIT(E), CHANDIGARH

ITA 1807/CHANDI/2025Status: DisposedITAT Chandigarh24 August 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred by not providing the appellant with a specific show-cause notice and an opportunity to be heard on the grounds of rejection. The matter was remanded back to the CIT(E) for a fresh decision after affording an opportunity of hearing.

What were the facts?

The appellant, a trust, applied for approval under Section 80G of the Income Tax Act. The CIT(E) rejected the application, citing that the trust's activities were substantially religious and for the benefit of a particular religious community.

What were the issues?

Whether the rejection of the 80G application violated principles of natural justice by not providing a specific show-cause notice. Whether the trust's activities were predominantly religious or charitable.

Which sections of the Income-tax Act were involved?

Section 80G,Section 80G(5),Section 80G(5B)

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No.1807 /Chd/ 2025
ITA No.1808 /Chd/ 2025
ITA No.1809 /Chd/ 2025

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

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी िवजय वमा" , लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. VIJAY VARMA, AM आयकर अपील सं./ ITA No.1807 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 Dongyu Gatsal Ling Trust, DGL बनाम The Ld. CIT(E)

Village Lower Mutt, Post Office Chandigarh Pathiarkhar, Taragarh(Kangra) S.O., Alihal, Kangra, Himachal Pradesh- 176081 "ायी लेखा सं./PAN NO: AAATD3452H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No.1808 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 Dorzong Monastic Institute बनाम The Ld. CIT(E)

Charitable Trust Chandigarh 1, Dhanag B.O. Baijnath(870), Kangra, Himachal Pradesh-176125 "ायी लेखा सं./PAN NO: AAATD5577D अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No.1809 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 Dzongsar Khyentse Chokyi Lodro बनाम The Ld. CIT(E)

Institute Chandigarh 1, BR, Colony, Chauntra S.O, Chauntra(53), Mandi, Himachal Pradesh-175032 "ायी लेखा सं./PAN NO: AAAAD7466J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Aman Parti, Advocat

The order continues below.

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