THE AASH FOUNDATION,TRIKUTA NAGAR, JAMMU vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 13/ASR/2025Status: HeardITAT Amritsar19 December 2025Bench: 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 3 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

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.

What were the 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).

What were the 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).

Which sections of the Income-tax Act were involved?

Section 80G(5)(iii),Section 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

Hearing: 17.12.2025Pronounced: 19.12.2025

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. 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.

3.

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.

4.

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.

5.

The ld. DR has no objection.

6.

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 CIT(E) for considering this certificate of re-registration and thereafter to proceed as

per provisions of law.

7.

We have not expressed any opinion on merits.

8.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court as on 19.12.2025

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