BADRIKA ASHRAM CUM CHARITABLE AND WELFARE SOCIETY,DELHI vs. CIT EXEMPTIONS, CHANDIGARH, CR BUILDING

ITA 507/CHANDI/2026Status: DisposedITAT Chandigarh24 August 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) failed to confront the assessee with the specific issues regarding its classification as a religious entity and the denial of 80G approval. The Tribunal noted that no factual examination of financial statements was done to support these conclusions.

What were the facts?

The assessee-trust sought registration under Section 12AB(1)(b) and approval under Section 80G. The CIT(Exemption) granted registration classifying the assessee as a 'Religious Entity' and denied 80G approval, citing religious activities in its objects. The assessee contended it was a charitable trust and not engaged in religious activities.

What were the issues?

Whether the CIT(Exemption) erred in classifying the trust as a 'Religious Entity' without proper confrontation and factual basis, and whether the denial of 80G approval was justified without considering the proviso regarding religious expenditure.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 80G(5)(ii)

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 507/Chd/2026
ITA No. 506/Chd/2026

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

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM 1. आयकर अपील सं./ ITA No. 507/Chd/2026 U/s 12AB(1)(B)(II) & 2. आयकर अपील सं./ ITA No. 506/Chd/2026 U/s 80G Sri Badrika Ashram cum Charitable बनाम CIT(Exemptions), and Social Welfare Society Chandigarh 51/3A, Ansari Road, Darya Ganj, New Delhi 110002 "ायी लेखा सं./PAN NO: AAFAS6658E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Pranshu Goel, CA and Sh. Aditya Gupta, Advocate – Ld. ARs राज" की ओर से/ Revenue by : Sh. Anshuman Sharma (CIT) – Ld. DR (Virtual mode) सुनवाई की तारीख/Date of Hearing : 18.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 24.08.2026

आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

1.

Aforesaid appeals by assessee are connected appeals. First, we take up ITA No.507/Chandi/2026 which arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 03-02-2026 granting registration to the assessee-trust u/s 12AB(1)(b) for AYs 2027-28 to 2031-32. The only grievance of the assessee is that it has been accorded the status of Religious En

The order continues below.

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