DERA LOH LANGAR GURUDWARA SOCIETY,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 652/ASR/2026Status: DisposedITAT Amritsar29 September 2026AY 2026-273 pages
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What did the Tribunal hold?

The Tribunal held that the rejection of the assessee's application for approval under Section 80G was arbitrary and contradictory. This was because the CIT(E) had, on March 5, 2026, granted registration to the assessee under Section 12AB(1)(b) after examining its charitable objects and the genuineness of its activities. The Tribunal reasoned that the CIT(E)'s observations regarding the genuineness of the assessee's activities in the impugned order should be reconsidered in light of the Section 12AB registration. Furthermore, the assessee had received prior approvals under Section 80G based on the same Memorandum of Association and objects, with no material changes. Consequently, the Tribunal set aside the impugned order and restored the application for approval under Section 80G to the file of the CIT(E) for fresh examination in light of the Section 12AB registration, with a direction to grant approval if statutory requirements were met after affording the assessee a reasonable opportunity to present its case. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Dera Loh Langar Gurudwara Society, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the Commissioner of Income Tax (Exemption) [CIT(E)] rejecting its application for approval under Section 80G(5)(ii) of the Income Tax Act, 1961. The assessment year in dispute is 2026-27. The CIT(E) rejected the application on the grounds that the assessee was engaged in religious activities, despite mentioning charitable activities in its Form 10AB. The ITAT noted that the assessee had previously been granted registration under Section 12AB(1)(b) on March 5, 2026, after an examination of its charitable objects and activities, and had also received approval under Section 80G in earlier years based on the same Memorandum of Association. The assessee did not appear before the ITAT.

What were the issues?

1. Whether the rejection of the assessee's application for approval under Section 80G(5)(ii) by the CIT(E) was justified, considering the assessee had already been granted registration under Section 12AB(1)(b) and had prior approvals under Section 80G based on identical objects and constitution. Assessee's contentions: Not recorded as the assessee was unrepresented. Revenue's contentions: The CIT(E) rejected the application because the assessee was engaged in religious activities, not charitable activities as stated in Form 10AB, thus not fulfilling the conditions for 80G approval.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 12AB(1)(b)

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. SAKTIJIT DEY, HON’BLE & SH. GIRISH AGRAWAL, HON’BLE

Hearing: 28.09.2026Pronounced: 29.09.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal is in respect of rejection of application made by the assessee seeking approval u/s 80G(5)(ii) filed in Form 10AB. According to ld. CIT(E), assessee is engaged in the religious activities though in Form 10AB assessee has mentioned the nature of activities being charitable. Ld. CIT(E) concluded that assessee is engaged in religious activities and thus, rejected the application made for seeking approval u/s 80G.

2.

Before us, none appeared to represent the assessee. On perusing the impugned order and material available on record, it is noted that assessee has been granted registration u/s 12AB(1)(b) vide order dat

The order continues below.

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