ACHARYA MAHAMANDLESHWAR SWAMI GANESHANAND MAHARAJ DHARMARTH TRUST,JIND vs. CIT(EXEMPTION), ROHTAK

PER NAVEEN CHANDRA [A. M]: The above captioned appeal is preferred by the assessee against the order dated 29.04.2025, passed by Learned Commissioner of Income Tax(Exemption), Chandigargh, (hereinafter referred to as ‘ld. CIT(E)), for Assessment Year 2025-26. 2. The short issue in this case is denial of registration by the ld. CIT(E) under section 80G(5)(iv)(B) of the Act. The ld. CIT(E) held that the assessee was granted registration under section 12A as religious entity and the object as mentioned in Form 10AB, the assessee has Acharya Mahamandleshwar Swami Ganeshanand Maharaj Dharmarth Trust Page 2 of 4

mention religious and education entity. The Ld. CIT(E) following the decision of the Hon’ble Supreme Court in the case of Upper Ganges of section 80G and the decision of the hon’ble Supreme Court in the case of Upper Ganges Sugar Mills Ltd (supra) is inapplicable. We therefore hold that the assessee is eligible for registration under section 80G(5) of the Act. We order accordingly. Grounds are allowed.
6. In the result the appeal of the assessee ITA No.3707/Del/2025
is allowed.
Acharya Mahamandleshwar Swami Ganeshanand Maharaj Dharmarth Trust
Page 4 of 4

Order was pronounced in the open court on 19.02.2026. (SATBEER SINGH GODARA) (NAVEEN CHANDRA)
JUDICIAL MEMBER

ACCOUNTANT MEMBER
Dated: 13.03.2026
f{x~{tÜ
f{x~{tÜ
f{x~{tÜ
f{x~{tÜ