THE AASH FOUNDATION,TRIKUTA NAGAR, JAMMU vs. CIT EXEMPTIONS, CHANDIGARH
Facts
The Aash Foundation's application for approval under section 80G(5)(iii) was denied by the CIT(E) on the grounds that it was not re-registered under the 'Societies Registration Act', 1860 (violating Rule 17A of the Income Tax Rules, 1962), and lacked evidence of charitable activities. The assessee, already registered under section 12A(1)(ac)(iii), subsequently presented a re-registration certificate to the Tribunal, requesting a fresh opportunity with the CIT(E).
Held
The Tribunal considered the re-registration certificate submitted by the assessee and decided to remand the case back to the CIT(E) for fresh consideration. The CIT(E) is directed to examine the certificate and proceed as per law, with the Tribunal specifically stating it has not expressed any opinion on the merits of the case.
Key Issues
Whether the CIT(E) was justified in denying 80G(5)(iii) approval due to non-re-registration and lack of charitable activity evidence, and if the subsequent submission of a re-registration certificate warrants a fresh consideration by the CIT(E).
Sections Cited
80G(5)(iii), 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of the ld. CIT(E) Chandigarh, dated 10.12.2024 refusing to grant approval to the application filed in
Form 10AB on 29.06.2024 u/s 80G(5)(iii) of the Act, 1961.
2 I.T.A. No. 13/Asr/2025 Assessment Year: N.A. 2. Brief facts emerging from the records are that the society has been granted
registration u/s 12A(1)(ac)(iii) of the Act vide certificate dated 23.09.2021 valid for
the period Assessment Years 2022-23 to 2026-27.
The application for approval u/s 80G(5)(iii) has been denied on the ground that
the assessee-society is not re-registered under the ‘Societies Registration Act’, 1860,
which violates the provisions of Rules 17A of the Income Tax Rules, 1962. It is further
stated by the ld. CIT(E) that evidence of carrying out of charitable activities is also not
existing and in absence of any such activities, the application for registration cannot
be adhered to.
Before the Tribunal, in course of hearing, the ld. AR of the assessee submitted
a certificate of registration under the ‘Societies Registration Act’, 1860, issued by the
Registrar J & K Government being Registration No. 161-CSA of 2022 dated
28.02.2022 and submitted that as per provisions, this particular society has been ‘re-
registered’ under the Societies Registration Act, 1860 and as such, he has prayed for
an opportunity of hearing before the ld. CIT(E) so that this document may be
considered for the purpose of granting of approval u/s 80G.
The ld. DR has no objection.
We have considered the submissions of the assessee’s AR and the certificate of
re-registration filed before us and we are of the opinion that the matter be considered
3 I.T.A. No. 13/Asr/2025 Assessment Year: N.A. afresh by the ld. CIT(E) in the interest of justice, and we remand the same back to ld.
CIT(E) for considering this certificate of re-registration and thereafter to proceed as
per provisions of law.
We have not expressed any opinion on merits.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in open court as on 19.12.2025
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
