GURDEV TRUST LUDHIANA,LUDHIANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

ITA 34/ASR/2026Status: DisposedITAT Amritsar31 August 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that at the registration stage, the genuineness of the objects and proposed activities are to be examined, not necessarily completed activities. The CIT's rejection was based on an incorrect conclusion.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT rejected the application, citing the absence of actual charitable activities carried out by the trust.

What were the issues?

Whether absence of actual charitable activities is a valid ground for rejecting a trust's application for registration under Section 12AB, and whether proposed activities should be considered.

Which sections of the Income-tax Act were involved?

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

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:

1.

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 registration under 2 Assessment Year: 2025-26

section 12A(1)(ac)(ii)/12AB of the Income-tax Act, 1961 is illegal, a

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →