SWAMI VIVEKANAND EDUCATIONAL SOCIETY,HIMACHAL PRADESH vs. ITO EXEMPTIONS WARD SOLAN, HIMACHAL PRADESH

ITA 714/CHANDI/2026Status: DisposedITAT Chandigarh24 August 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's argument that the CIT(E)'s order was non-speaking and mechanical. The Tribunal set aside the impugned order and restored the issue of registration back to the CIT(E) for fresh adjudication.

What were the facts?

The assessee-trust filed an appeal against the order of the CIT(E) denying registration under section 12A(1)(ac)(ii). The CIT(E) denied registration solely on the ground that the trust deed was not duly signed and authenticated.

What were the issues?

Whether the CIT(E) erred in passing a non-speaking order denying registration without properly appreciating the assessee's objects and activities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 714/Chd/2026 U/s 12AB(1)(b)(ii) बनाम Swami Vivekanand Educational CIT (Exemptions), Society Sector 17 19/7, Shanti Bhawan Chandigarh Old Bus Stand Hamirpur, H.P. 177001 "ायी लेखा सं./PAN NO: AACTS0583Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Ms. Shruti Khandelwal (Adv)– Ld. AR राज" की ओर से/ Revenue by : Sh. Anshuman Sharma (CIT) Ld. DR सुनवाई की तारीख/Date of Hearing : 19.08.2026 उदघोषणा की तारीख/Date of Pronouncement : 24.08.2026

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

1.

This appeal filed by the Assessee arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 10-03-2026 denying registration to the assessee-trust u/s 12A(1)(ac)(ii).

2.

The only grievance raised by Ld. AR is that the Ld. CIT(E) has erred in passing a non-speaking, mechanical and 2 714/Chd/2026 Deed was not duly signed and authenticated. Further, the order passed by the Ld. CIT(E) is without properly appreciating the objects and activities of

The order continues below.

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