DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS) CIRCLE-2, CHANDIGARH, CHANDIGARH vs. SHRI SHIV NARAIN SIDHESWAR MANDIR BAGH SANATAN DHARAM SABHA, GURGAON

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ITA 633/CHANDI/2025Status: DisposedITAT Chandigarh13 October 2025AY 2018-19Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A) decided the issue in the right perspective. The assessee had indicated that the accumulated funds were for future utilization in hospital projects and modernization. Even if the specific purpose was not perfectly articulated in Form 10, it was to be construed as for charitable activities, and any lapse was not sufficient to deny the exemption.

What were the facts?

The Revenue appealed against the CIT(A)'s order for assessment year 2018-19, where the CIT(A) deleted a disallowance related to exemption under Section 11(2) of the Income Tax Act. The assessee claimed accumulation of income, but the AO found Form No. 10 to be non-specific regarding the purpose.

What were the issues?

Whether the non-specific declaration of purpose in Form No. 10 can lead to denial of exemption under Section 11(2) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 11(2)

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Arjun Chaturvedi, CA
For Respondent: Smt. Kusum Bansal, CIT DR
Hearing: 07.10.2025Pronounced: 13.10.2025

आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

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