GURU GADDI BABA PRABHU DYAL CHARITABLE TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX (APPEALS), CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.589/CHANDI/2026 Guru Gaddi Baba Prabhu Dyal Charitable Trust CIT (Exemption) बनाम/ SCO 80-81, 3rd Floor, Sector 17C C.R. Building, Sector – 17E Vs. Chandigarh - 160017 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AADTG-2072-P (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. T.N. Singla (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Shri Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-05-2026 घोषणाकीतारीख /Date of Pronouncement : 03-06-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by the assessee arises out of an order passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)] on 06-03-2026 granting registration to the assessee-trust u/s 12AB(1)(b) for AYs 2027-28 to 2036-37. The only grievance of the assessee is that it has been accorded the status of Religious Entityas against the claim of the assessee that it was religious cum charitable trust. The Ld. AR has argued that Ld. CIT(E) has not considered assessee’s revised application for renewal of registration u/s

12A(1)(ac) in Form No.10AB which was filed on 21-09-2025. It has further been stated that no effective opportunity of hearing was granted to the assessee before forming the said opinion. Having heard rival submissions, the appeal is disposed-off as under. 2. From case records and assessee’s paper book, it emerges that the assessee-trust came into existence vide trust deed dated 23-10- 2018. The assessee-trust was granted provisional registration u/s 12A(1)(ac)(vi) on 31-05-2021 for AYs 2022-23 to 2024-25. Thereafter, as per the scheme of the act, the assessee sought regular registration u/s 12A(1)(ac)(iii) on 03-09-2025 as charitable trust in Form No.10AB (Ack. No.362037080030925) with object of relief of the poor, education and medical relief. Apparently, the assessee has filed another Form No.10AB on 21-11-2025 (Ack. No.612903910211125) seeking registration u/s 12A(1)(ac)(ii). A notice was issued by Ld. CIT(E) on 10-02-2026 seeking submissions and various information from the assessee. The assessee provided the same. Considering the same, the registration has been granted to the assessee as religious entity. It is clear that no reasons have been provided to the assessee to treat it as a religious entity. From assessee’s reply as placed on record, it is evident that no such activities have been undertaken by the assessee during this year. Therefore, we set aside the impugned order and restore the issue of registration back to the file of Ld. CIT(E) for fresh consideration in the light of correct facts. The assessee is directed to plead and prove its case forthwith.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 03.06.2026 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