SHRI JINKUSHAL SURI FOUNDATION,BATHINDA vs. CIT EXEMPTIONS, CHANDIGARH

ITA 8/ASR/2026Status: DisposedITAT Amritsar17 March 2026AY 2026-27Bench: DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA (Judicial Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the orders of the CIT (Exemptions) and remanded the matter for de novo adjudication. It directed the CIT(E) to provide the assessee with three effective opportunities to furnish all necessary details and evidence to substantiate its charitable activities, emphasizing that the rejection was based on a lack of documentary evidence which the assessee claimed was not explicitly requested.

What were the facts?

The assessee, Sh. Jinkushal Suri Foundation, appealed against the CIT (Exemptions)'s rejection of its applications for registration under Section 12AA (now 12AB) and approval under Section 80G of the Income Tax Act, 1961. The CIT(E) rejected the applications primarily due to the assessee's failure to provide documentary evidence for its claimed charitable activities, such as beneficiary lists for scholarships and medical aid, despite submitting bank statements.

What were the issues?

The key legal issues were whether the CIT (Exemptions) erred in rejecting the applications for registration and approval without providing adequate opportunity to the assessee to furnish supporting documents, and whether the principles of natural justice were violated.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB,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

Pronounced: 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 15.12.2025 and 80G dated 15.12.2025 respectively.

2.

The Assessee raised the following grounds of appeal:

“1. That the order. passed by the Hon'ble CIT Exemptions dated 15.12.2025 is against the law and facts of the case.

I.T.A. No. 7 and 8/Asr/2026 2 Assessment Year: 2026-27

2.

That having regard to the facts and circumstances of the case, Hon'ble CIT Exemptions has erred in law and on facts in rejecting the order for approval for registration u/s 12A and without complying with the mandator

The order continues below.

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