IQBAL MEMORIAL TRUST,JAMMU KASHMIR vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHANDIGARH

Hybrid Hearing

BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आयकरअपीलसं./ ITA No. 5/CHANDI/2025
Iqbal Memorial Trust
Iqbalabad Bemina
Jammu & Kashmir 190018
बनाम/
Vs.
CIT (Exemption)
Chandigarh
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATI-0459-D
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)

अपीलाथŎकीओरसे/Appellant by :
Sh. Upender Bhat (CA) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Sh. Manav Bansal (CIT) – Ld. DR

सुनवाईकीतारीख/Date of Hearing
: 23-06-2025
घोषणाकीतारीख /Date of Pronouncement
: 01-07-2025
आदेश / O R D E R

Manoj Kumar Aggarwal (Accountant Member)

Aggrieved by rejection of registration application as filed by the assessee seeking approval u/s 80G(5)(iii) vide impugned order dated 22-11-2024 of Ld. CIT(Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. Upon perusal of Page-10 of the impugned order, it could be seen that as per extant laws, the assessee was required to re-register itself with the

IQBAL MEMORIAL TRUST,JAMMU KASHMIR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH