ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

ITA 1136/CHANDI/2024Status: DisposedITAT Chandigarh24 September 2025AY 2025-26Bench: SHRI RAJPAL YADAV (Vice President), SHRI KRINWANT SAHAY (Accountant Member)32 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) erred in withdrawing the registration based on old facts that had already been decided by the ITAT. The Tribunal restored the registration granted to the assessee.

What were the facts?

The assessee, an educational trust, had its registration withdrawn by the CIT(E) under Section 12AB(4)(ii). This withdrawal was based on issues related to donations and imprest deposits from previous assessment years, which had been previously litigated.

What were the issues?

Whether the CIT(E) can withdraw registration based on facts already adjudicated by the ITAT, and whether the withdrawal was justified given the prior ITAT rulings.

Which sections of the Income-tax Act were involved?

Section 12AB(4)(ii),Section 13(1)(c),Section 13(1)(d),Section 13(3),Section 11,Section 12,Section 115BBC,Section 68,Section 13(1)(ii),Section 12A(1)(ac)(iii),Section 12AA

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

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri Tej Mohan Singh, Advocate
For Respondent: Shri Manav Bansal, CIT DR
Hearing: 07.08.2025Pronounced: 24.09.2025

PER RAJ PAL YADAV, VP

The assessee is in appeal against the order of ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 08.11.2024 passed u/s 12AB(4)(ii) of the Income Tax Act, 1961. 2. The assessee has taken nine grounds of appeal, however its grievance revolves around a single issue, namely, ld. CIT A.Y.2025-26 2

(E) has committed an error by withdrawing the registration granted u/s 12AA by exercising the powers u/s 12AB(4)(ii) of the Income Tax Act.

3.

The brief facts of the case are th

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