SHRI CHAMUNDA NANDIKESHWAR TEMPLE TRUST,SOLAN vs. ITO EXEMPTION WARD , SOLAN

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ITA 612/CHANDI/2026Status: DisposedITAT Chandigarh03 June 2026AY 2027-283 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee is entitled to registration as a religious-cum-charitable trust, as its activities and historical classification supported this status. The impugned order was modified to reflect this.

What were the facts?

The assessee, a trust registered since 1997, sought re-registration under section 12AB. While its application and earlier registrations consistently identified it as a religious-cum-charitable trust, the impugned order classified it as a religious entity.

What were the issues?

The key issue was whether the trust should be classified as a religious-cum-charitable entity or solely as a religious entity for the purpose of registration under section 12AB.

Which sections of the Income-tax Act were involved?

Section 12AB

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

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.612/CHANDI/2026 Shri Chamunda Nandikeshwar Temple Trust CIT (Exemption) बनाम/ Chamunda Temple, Shri Chamunda Mandir C.R. Building, Sector – 17E Vs. B.O. Dahd, Kangra (HP) – 176052 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATS-5205-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Parikshit Aggarwal (CA) a/w Ms. Shruti Khandelwal (Advocate) – Ld. ARs ��थ�कीओरसे/Respondent by : Smt. Kusum 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 15-01-2026 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 Entityas against the claim of the assessee that it was religious cum charitable trust. 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 is an old trust which was granted registration u/s 12A way back in the year 1997. The assessee filed Form No.10A on 20- 04-2021 seeking re-registration u/s 12A(1)(ac)(i) of the act as Religious-cum-charitable trust with the objects of religious, relief to the poor, education, medical relief & advancement of general public utility etc. along with relevant annexures. Accepting the same, provisional registration was granted by appropriate authority to the assessee in new regime u/s 12A(1)(ac)(vi) on 28-05-2021 for AYs 2022-23 to 2026-27. Thereafter, as per the scheme of the act, the assessee sought regular registration u/s 12A(1)(ac)(ii) by filing Form No.10AB on 27-09-2025. Along with its application, the assessee filed financial statements etc. in support of its claim that it was engaged as religious cum charitable institution. The same has been granted by Ld. CIT(E) to the assessee vide impugned order dated 15-01-2026. On the face of the impugned order, at Column No.2A of Form No.10AD, the assessee’s nature of activities has been mentioned as religious cum charitable. However, in the enclosed annexure, the assessee has been classified as religious entity which is the sole grievance of the assessee. 3. The copies of all the earlier forms and orders have been placed on record. Upon perusal of the same, it could clearly be seen that the assessee has always claimed its status to be Religious-cum-charitable trust which position always stood accepted by the revenue. The audited financial statements would indicate that the assessee is

carrying out not only religious activities but other welfare activities also. Further, the trust is a duly notified trust under Schedule-1 of Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984.Lastly, it is uncontroverted position that no show-cause notice was issued by Ld. CIT(E) to alter the claim of the assessee. In fact, in column No. 10AD granting approval to the assessee, the nature of activities has been mentioned by Ld. CIT(E) as religious cum charitable only. On these facts and circumstances, we find substantial force in the arguments of Ld. AR. Hence, we would hold that the assessee would be entitled for registration as religious cum charitable trust. The impugned order stand modified to that extent. The registering authority is directed to amend to annexure accordingly. 3. The appeal stand allowed in terms of our above order. Order pronounced on 03rd June, 2026. -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

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