TEJ RAM DHARAM PAUL CHARITABLE TRUST,MAUR MANDI vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

ITA 194/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2027-285 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT erred in classifying the trust as religious when its activities and objects were predominantly charitable. The Tribunal directed the CIT to grant registration as a charitable trust.

What were the facts?

The assessee trust applied for registration as a charitable entity but was granted registration as a religious entity by the CIT. The trust deed and past assessment orders indicated charitable activities like running a dharamshala and providing education.

What were the issues?

Whether the trust's activities and objects qualify it as a charitable entity for registration purposes, and whether a minor religious clause invalidates its charitable status.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER Assessment Year: 2027-28 [PAN:- AAATT4417A] (Appellant) (Respondent)

Appellant by Sh. Pranav Yadav Adv Respondent by Mrs. Roshanta Kumari Meena,CIT. DR.

Date of Hearing 23.07.2026 Date of Pronouncement 31.08.2026

ORDER : ITA 194 / ASR / 2026. Per: Udayan Dasgupta, JM:

1.

This is an appleal filed by the assessee against the order of registration u/s 12AB(1)(b) of the Act , dated 23/12/2025 , passed by Ld CIT ( E ) Chandigarh, granting the assessee registration as a “ Religious Entity” ( and not as a “ Charitable Entity ” as applied by the assessee ) , which is the only ground agitated by the assessee.

Assessment Year: 2027-28 Page - 2

2.

The facts emerging from records are that the trust was created by a deed of trust dated 14th December, 1998 , and has been granted registration u/s 12A by the Ld CIT , Patiala vide order dated 01/11/2000 ( and was also granted approval u/

The order continues below.

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