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

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ITA 5/CHANDI/2025Status: DisposedITAT Chandigarh01 July 2025AY 2025-26Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the issue of approval to the file of the CIT(E) for fresh adjudication. The Tribunal considered the submission that earlier registrations shall continue to be in force as per a Ministry of Home Affairs order.

What were the facts?

The assessee's application for registration under Section 80G(5)(iii) was rejected by the CIT(E) due to non-compliance with re-registration requirements under the J&K Societies Registration Act, 1998 and the Societies Registration Act, 1860. The assessee had filed a re-registration application which was pending.

What were the issues?

Whether the rejection of registration application for non-compliance with re-registration requirements is justified when a re-registration application was pending and prior registrations were still valid.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

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) 1. 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 Registrar of Societies and Firms. In terms of Notification No.34 of 2019 dated 09- 08-2019, the societies registered before 31-10-2019 under J&K Societies Registration Act, 1998 were required to re-register under The Societies Registration Act, 1860. Accordingly, the assessee filed application for re-registration in May, 2021 which was pending. Considering this fact, the registration application was rejected against which the assessee is in further appeal before us.

2.

The Ld. AR raised a new plea and drew attention to order dated 30-10-2019 issued by Ministry of Home Affairs wherein, as per para- 14, the earlier registrations shall continue to be in force. The Ld. AR also stated the re-registration application is still pending since verifications are being carried out. Nevertheless, the same should not result into denial of approval to the assessee.

3.

Considering the stand of Ld. AR, we set aside the impugned order and restore the issue of approval back to the file of Ld. CIT(E) for fresh adjudication in terms of aforesaid pleas as made by Ld. AR. All the issues are kept open. The assessee is directed to plead and prove its case.

4.

The appeal stand allowed for statistical purposes. Order pronounced on 01-07-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 01-07-2025. आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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