SHRI BRAHAMCHARI BABA RAM ESHWARDASS CHARITABLE TRUST,VILLAGE BAMANWAS vs. CIT EXEMPTIONS, C R BUIDLING

PDF · subscribers
ITA 1177/CHANDI/2026Status: DisposedITAT Chandigarh02 July 2026AY 2026-272 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The revenue did not oppose this request.

What were the facts?

The assessee trust filed an appeal against the denial of approval under Section 80G(5)(ii) by the Commissioner of Income Tax (Exemptions). The assessee's authorized representative appeared virtually.

What were the issues?

The primary issue was the denial of approval under Section 80G(5)(ii). The appeal was withdrawn before a substantive decision on this issue.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii)

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 HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1177/CHANDI/2026 Shri Brahamchari Baba Ram CIT (Exemptions) Eshwardass Charitable Trust CR Building, Himalaya Marg बनाम/ Vs. Village Bamanwas, Narmaul Sector – 17E, Chandigarh Haryana – 123001 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAETS-5928-H (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Satyajeet Goyal (Advocate) (Virtual) - Ld. AR ��थ�कीओरसे/Respondent by : Sh. Rajat Kumar Kureel (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 30-06-2026 घोषणाकीतारीख /Date of Pronouncement 02-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by denial of an approval u/s 80G(5)(ii) vide impugned order dated 16.01.2026 of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. The Ld. AR appeared virtually and at the outset, sought withdrawal of the appeal which has not been opposed by revenue.

2.

Accepting the prayer of Ld. AR, the appeal stand dismissed as withdrawn. Order pronounced on 02nd July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 02-07-2026 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

More judgments on Section 80G(5)(ii)

All 222 judgments and leading authorities on Section 80G(5)(ii) →

Recent GST High Court judgments

Search GST case law →