AJANTA EDUCATIONAL TRUST ,AMRITSAR vs. CIT (EXEMPTIONS), CHANDIGARH

ITA 276/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2027-285 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT erred in cancelling the assessee's application without affording a proper opportunity of being heard. The matter was remanded back to the CIT for fresh consideration.

What were the facts?

The assessee trust filed an application for registration under Section 12A/10(23C)(vi) of the Income Tax Act. The CIT (Exemption) rejected this application without providing an opportunity of being heard.

What were the issues?

Whether the CIT can reject an application for registration without providing a hearing to the assessee. Whether a clerical error in the application can lead to outright rejection without rectification.

Which sections of the Income-tax Act were involved?

Section 12A,Section 10(23C)(vi)

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: 23.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 24/12/2025, rejecting the application for registration dated 29/09/2025, filed by the assessee in Form 10AB, u/s 12A/10(23C)(vi) 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 Intimation letter for 12A (1) (ac) (11) dt.24/12/2025 bearing DIN:ITBA/EXM/S/155/2025-26/1084062034(1) cancelling Application in Form No.10AB issued by CIT 2 Assessment Year: 2027-28

(Exemptions), Chandigarh is illegal, against the facts of case and untenable i

The order continues below.

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