DZONGSAR KHYENTSE CHOKYI LODRO INSTITUTE,MANDI vs. CIT(E), CHANDIGARH

ITA 1809/CHANDI/2025Status: DisposedITAT Chandigarh24 August 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(E) failed to provide a specific show-cause notice and an adequate opportunity of being heard to the appellant before rejecting the application. Therefore, the order was set aside to allow the appellant to present their explanation.

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 issuing a specific show-cause notice and 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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