JEMADAR BARYAM SINGH CHARITABLE TRUST,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

ITA 28/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2025-267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT erred in rejecting the application without issuing a show cause notice and affording an adequate opportunity of being heard. The Tribunal also found that limited activities or a single donation do not automatically disqualify a trust from registration.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT (Exemption) rejected the application, holding that the trust's activities were not genuine based on a single donation and limited operations.

What were the issues?

Whether the rejection of registration under Section 12A was valid without proper procedure, and if limited charitable activities or a single donation can be grounds for rejection.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB,Section 2(15)

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

For Appellant: CA & Sh
Hearing: 22.07.2026Pronounced: 31.08.2026

Per: Udayan Dasgupta, JM: This appeal is filed by the assessee against the order of the Ld CIT (E), Chandigarh, dated 10/11/2025, rejecting the application for registration dated 26/08/2025, 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 impugned order passed by the Ld. CIT (Exemptions), Chandigarh rejecting the application for 2 Assessment Year: 2025-26

registration under section 12A(1)(ac)(ii)/12AB of the Income-

The order continues below.

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