UNI COM FOUNDATION,JALANDHAR vs. CIT (EXEMPTION), CHANDIGARH

ITA 29/ASR/2025Status: DisposedITAT Amritsar17 March 2026AY 2024-25Bench: DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside both the cancellation of 12A/12AB registration and the rejection of the 80G application, remanding the matters back to the CIT (Exemption) for a fresh decision. The tribunal directed the assessee to provide all necessary details and evidence of its activities, and the CIT(E) to provide adequate opportunities for hearing.

What were the facts?

The assessee, Unicom Foundation, had its registration under Section 12AA r.w.s. 12AB and its application for 80G approval cancelled by the CIT (Exemption). The CIT(E) doubted the genuineness of the assessee's charitable activities, particularly regarding the utilization of CSR funds and their accounting treatment, noting that 98% of funds were transferred to a single entity and other activities were negligible.

What were the issues?

The key legal issues were the genuineness of the assessee's charitable activities, the proper accounting treatment of CSR funds for exemption purposes, and whether the assessee was given a fair opportunity to present its case before the CIT(E).

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,Section 11,Section 12,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. DIPAK P. RIPOTE & SH. UDAYAN DASGUPTA

For Appellant: Adv. Mrs. Namita Pandey, CIT DR
Hearing: 16.03.2026Pronounced: 17.03.2026

Per: DR. DIPAK P. RIPOTE, A.M.: These are two appeals filed by the Assessee against the separate orders of ld. Commissioner of Income Tax (Exemptions), passed u/s 12AA r.w.s. 12AB dated 19.06.2025 and 80G dated 11.12.2024. 2. The Assessee raised the following grounds of appeal:

“1. That the Id. CIT (E) erred both on facts and in law in cancelling the valid registration granted u/s 12A(1)(ac) (i) of the Act, without appreciating the bonafide and charitable nature of I.T.A. No. 605 and 29/Asr/2025 2 Assessment Year: N/A the Appellant's activities and without establishing any violation of the conditions specified under the Act

2.

That the Ld. CIT (E) e

The order continues below.

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