SHIV MANAV NIRMAN SANSTHAN,AMBALA vs. CIT (EXEMPTIONS), CHANDIGARH, CHANDIGARH

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ITA 587/CHANDI/2026Status: DisposedITAT Chandigarh03 June 2026AY 2026-275 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the rejection of the renewal application was not justified as the assessee had recently been granted registration and approval, and its charitable claims were accepted in scrutiny assessments. The rejection order was considered contrary to the principle of consistency.

What were the facts?

The assessee's application for renewal of registration under Section 12AB was rejected by the CIT(Exemptions) on the grounds that the assessee did not carry out any activity during AY 2025-26. The assessee had recently been granted registration under Section 12AB and approval under Section 80G.

What were the issues?

Whether the rejection of the renewal of registration under Section 12AB was justified when the assessee had recently obtained registration and approval, and its charitable activities were accepted by the AO.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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