INDERMOHAN BHALAI STEEL CHARITABLE TRUST,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

ITA 29/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT erred in rejecting the application without affording the assessee a proper opportunity to present its case. The rejection was therefore set aside.

What were the facts?

The assessee, a charitable trust, filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT (Exemptions) rejected the application without issuing a show cause notice or providing an adequate opportunity to be heard.

What were the issues?

Whether the CIT properly followed the principles of natural justice by issuing a show cause notice and providing an opportunity to be heard before rejecting the registration application.

Which sections of the Income-tax Act were involved?

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

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 assessee has taken eleven grounds of appeal in the memorandum of appeal in form 36 and the main grievance is against rejection of the application filed by the assessee under Section 12A , by the Ld. CIT (Exemptions), Chandigarh, without issuance of any show cause notice and without affording adequate and meaningful opportunity of being

The order continues below.

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