LAJWANTI MEDICAL TRUST MOHALLA PRATAPGARH JAMMU,JAMMU vs. THE COMMISSIONER OF INCOME TAX APPEAL(EXEMPTIONS)-CHANDIGARH, CHANDIGARH

ITA 916/ASR/2025Status: DisposedITAT Amritsar31 August 2026AY 2026-20277 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in rejecting the application based solely on the website and bank account details, overlooking substantial documentary evidence of charitable activities. The Tribunal directed the CIT(E) to grant registration, stating that exemption claims can be examined during assessment.

What were the facts?

The assessee, Lajwanti Medical Trust, applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application, stating the trust was running a 'business hospital' based on its website and a pharmacy's bank account details.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) was justified based on the CIT(E)'s observations about the hospital's website and pharmacy bank account, despite evidence of charitable activities.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. S. RIFAUR RAHMAN & SH. UDAYAN DAS GUPTA

Hearing: 20.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 30/10/2025, rejecting the application for registration dated 29/07/2025, filed by the assessee in Form 10AB, u/s 12A (1)(ac)(ii) of the Income Tax Act 1961( henceforth the Act ).

2.

The grounds of appeal taken by the assessee in the memorandum of appeal in form 36 are as follows:

“1. That the order passed by the Learned CIT(Exemptions) Chandigarh dated 30/10/2025 thereby refusing to grant registration to the Appellant is against the facts of this case and is untenable under the law. 2 Assessment Year: 2026-27

2.

That no reasonable and proper opportunity

The order continues below.

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