ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

Charitable Institution by way of Finance Act, 2021 and assessee has been granted registration u/s 12A(1)(ac)(iii) on 18.07.2023. The controversy started from the assessment of assessment year 2013-14 to 2015-16. The AO during the assessment proceedings of these assessment years noticed that there was an imprest deposit against the name of Shri Anshu Kataria, Chairman

COLONEL BHIM SINGH FOUNDATION TRUST,FATEHABAD, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

Bench: rejecting the application.

trust commenced its charitable activities on 14.09.2024. The assessee was granted provisional registration under section 12AB of the Income-tax Act, 1961 vide order dated 06.04.2024. Subsequently, the assessee filed an application in Form No. 10AB on 05.05.2025 seeking regular registration under section 12A(1)(ac

IMAME RABBANI FOUNDATION,SANGRUR vs. INCOME TAX OFFICER WARD-1, MALERKOTLA

In the result, appeal of the assessee-trust stands allowed

Bench: The Commissioner Of Income-Tax (Exemptions), Then The Appellant-Trust Should Not Be Punished For A Mere Clerical Mistake Incurred By It While Filing A Form.

charitable trust of its substantive right to registration. He urged that the order of the CIT(E) be set aside and a direction be issued to grant registration under section 12AB. 7. The learned Departmental Representative (“DR”), supporting the order of the CIT(E), submitted that as per section 12A(1)(ac

PUNJAB HERITAGE & TOURISM PROMOTION BOARD,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1126/Chandi/2024 Punjab Heritage & Tourism Promotion Board Cit (Exemptions) C/O Rajiv Goel & Associates बनाम/ Aaykar Bhawan. Sco 823-824,Sector 22-A Sector 17-E Vs. Chandigarh-160022. Chandigarh-160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No.Aaatp-6562-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Dhruv Goel (Ca) -Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 07/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Cancellation Of Registrations U/S 12A As Well As U/S 12A(1)(Ac)(I) Vide Order Dated 04-11-2024 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us With Following Grounds Of Appeal: - 1. That The Learned Cit(E) Has Erred In Law & On Facts In Initiating Proceedings For Cancellation Of Registration U/S 12A & Observing That Assessee Had Committed A Specified Violation As Defined In Section 12Ab(4)(Ii). 2. That The Learned Cit(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A Of The Assessee As Per Provisions Of Section 12Ab(4)(Ii) Of The Act. 3. That The Learned C1T(E) Has Erred In Law & On Facts In Cancelling The Registration U/S 12A With Retrospective Effect From Ay 2010-11 Onwards.

charitable irrespective of nature of its use or application or retention. Moreover, under clause (e)(ii) of the said explanation, the said activities being carried out by the trust was not accordance with the objects of the assessee-trust. The said activity was in violation of clauses (a), (b) and (e) of Explanation to Section 12AB(4)(c). Finally

BARFANI SEWA MANDAL,KAITHAL vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH, CHANDIGARH

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 580/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 Barfani Sewa Mandal, The Cit, बनाम C/O Tejmohan Singh, Exemptions, Advocate, Chandigarh Vs. 527, Sector 10-D Chandigarh "थायी लेखा सं./ Pan No: Aaaab9543J अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue By : Sh. Manav Bansal, Cir Dr सुनवाई क" तार"ख/Date Of Hearing : 28.10.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 29.10.2025 आदेश/Order Per Laliet Kumar, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 12.03.2025 Passed By The Ld. Commissioner Of Income Tax (Exemptions) [‘Cit(E)’ For A.Y. 2017-18. 2. Grounds Of Appeal Are As Under:

12A(i)(ac(iv) of the Act. 4. Per contra, Ld. DR relied on the order of the Ld. CIT(A). 5. During rebuttal, the ld. Counsel for the Assessee brought out on record different orders passed by the Coordinate Chandigarh Bench of the ITAT and other authorities on this issue and argued that it has been held in various

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1) of section 12A r.w.s 12AB, detailed questionnaire had been issued on 17.08.2023 in order to examine and verify the objects of the society, genuineness of its activities. 5.2 The assessee had duly submitted the reply to the above mentioned questionnaire on 18.10.2023. 5.3 The Id. CIT Exemptions, Chandigarh has vide order issued in form 10AD dated 21.12.2023, rejected

SHRI MAHAVIR NIRWAN MEMORIAL SOCIETY,MOHALI vs. CIT(EXEMPTION), CHANDIGARH

In the result, appeal filed by the Assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

1) of section 12A r.w.s 12AB, detailed questionnaire had been issued on 17.08.2023 in order to examine and verify the objects of the society, genuineness of its activities. 5.2 The assessee had duly submitted the reply to the above mentioned questionnaire on 18.10.2023. 5.3 The Id. CIT Exemptions, Chandigarh has vide order issued in form 10AD dated 21.12.2023, rejected

SHRI ISHWAR HARI CHARITABLE TRUST,SANGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Section 12A(1)(ac)(iii). This application of the assessee has been allowed by the ld. CIT (E) but registration has been granted as a Religious Trust and not as a Charitable

SJVN FOUNDATION,SHANAN MALYANA vs. CIT(EXEMPTIONS), CHANDIGARH

In the result, the assessee's appeal is allowed for statistical purposes

Bench: The Expiry Of The Earlier Approval In Accordance With Section 80G(5)(Ii).

charitable institution registered under section 12AB of the Act, filed an application in Form 10AB on 06.04.2024 seeking approval under section 80G. The application was rejected by the Ld. CIT (Exemptions) on the ground that it was filed under the incorrect clause of the Form and, therefore, was not maintainable. The Ld. CIT (Exemptions) further noted that the application

SHRI ISHWAR HARI CHARITABLE TRUST,SNAGRUR vs. CIT EXEMPTIONS, CHANDIGARH

Section 12A(1)(ac)(iii). This application of\nthe assessee has been allowed by the ld. CIT (E) but\nregistration has been granted as a Religious Trust and not\nas a Charitable

DAYA LAXMI CHARITABLE TRUST,DHARAMPUR, KASAULI, SOLAN vs. CIT (EXEMPTION), CHANDIGARH

In the result, Assessee’s appeal is allowed for Statistical purpose

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Krinwant Sahay, Am आयकरअपीलसं./ Ita No.1639/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2026-27) M/S Daya Laxmi Charitable Trust Cit (Exemptions) बनाम/ Vs. Sco 80-81, Third Floor, Cr Building, Sector-17C, Sector 17-C, Chandigarh - 160017 Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaetd-5564-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. T.N. Singla (Ca) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-02-2026 घोषणाकीतारीख /Date Of Pronouncement 19-03-2026 : आदेश / O R D E R Krinwant Sahay () 1. Appeal In This Case Has Been Filed Against The Order Dated 04.11.2025 Passed By The Ld. Cit (Exemptions), Chandigarh.

Section 12A(i)(ac)(iii) without issuing any show cause notice regarding missing regular charitable activities or any discrepancy in the submissions made by the appellant and therefore, the Ld. counsel requested the Bench that the rejection order passed by the Ld. CIT(E) was bad in law. Accordingly, the Ld. counsel further requested that the matter may be remanded

MAA DURGA GUMTI MANDIR GAUSHALA TRUST, KURUKSHETRA,KURUKSHETRA vs. THE CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

Section 12A(1)(ac)(iii). To verify the genuineness of the activities and compliance with the trust's objects, the CIT(E) issued a questionnaire on 21/07/2025. Subsequent opportunities were afforded on 29/08/2025 and 18/09/2025. 4. The CIT(E) noted that while the notices were delivered and viewed on the portal, the assessee repeatedly sought adjournmentsspecifically on 05/08/2025, 05/09/2025

TIF FOUNDATION,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, the appeal stands dismissed

Bench: SHRI RAJPAL YADAV, VIDE (President), SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपीलसं./ ITA No.635/CHANDI/2025 & 2. आयकर अपीलसं./ ITA No.637/CHANDI/2025 | TIF Foundation | बनाम / | CIT Exemptions | | SCO 34 Second Floor | Vs. | CR Building, Himalaya Marg | | Madhya Marg Sector 26 | | Sector 17-E, Chandigarh-160017. | | Chandigarh-160019 | | | | स्थायीलेखासं./जीआइआरसं./PAN/GIR No. | AAETT-8265-G | | (अपीलार्थी/Appellant) | : | (प्रत्यर्थी / Respondent) | | अपीलार्थीकीओरसे / Appell

12A(1)(ac)(iii). The assessee was holding provisional registration for AYs 2024-25 to 2026-27. Upon receipt of assessee’s application, a detailed notice was issued by Ld. CIT(E) to the assessee on 10-01-2025 calling for various documents / information. The assessee furnished reply on 14-01-2025. It transpired that the assessee-trust was formed

TIF FOUNDATION,CHANDIGARH vs. CIT EXEMPTIONS, CHANDIGARH

In the result, the appeal stands dismissed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

12A(1)(ac)(iii). The assessee was holding provisional registration for AYs 2024-25 to 2026-27. Upon receipt of assessee’s application, a detailed notice was issued by Ld. CIT(E) to the assessee on 10-01-2025 calling for various documents / information. The assessee furnished reply on 14-01-2025. It transpired that the assessee-trust was formed

BEBO EDUCATIONAL CHARITABLE TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

Bench: The Proceeding Limitation Date Of 31.01.2025 & As Such The Order Passed Is Illegal, Arbitrary & Unjustified. 2. That The Ld. Commissioner Of Income Tax(Exemptions) Has Erred In Law As Well As On Facts In Rejecting The Application Filed For Registration U/S 12Ab Alleging

section 12A(1)(ac)(iii) of the Income Tax Act, 1961, on 09/07/2024. Following an initial finding that the submitted documents were insufficient to assess the genuineness of the trust's activities, the Ld. CIT(E) issued a questionnaire on December 18, 2024, requiring the Trust to provide evidence of its charitable

BEBO EDUCATIONAL CHARITABLE TRUST,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH, CHANDIGARH

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

Bench: The Proceeding Limitation Date Of 31.01.2025 & As Such The Order Passed Is Illegal, Arbitrary & Unjustified. 2. That The Ld. Commissioner Of Income Tax(Exemptions) Has Erred In Law As Well As On Facts In Rejecting The Application Filed For Registration U/S 12Ab Alleging

section 12A(1)(ac)(iii) of the Income Tax Act, 1961, on 09/07/2024. Following an initial finding that the submitted documents were insufficient to assess the genuineness of the trust's activities, the Ld. CIT(E) issued a questionnaire on December 18, 2024, requiring the Trust to provide evidence of its charitable

BOLO INDIA TRUST,KARNAL, HARYANA vs. CIT EXEMPTIONS, CHANDIGARH

In the result, both the appeals of the Assessee are allowed for statistical purposes

Bench: SHRI. LALIET KUMAR, J.M, SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

1)(ac)(iii) and approval u/s 80G(5)(iii) of the Income-tax Act, 1961 were cancelled on the ground that earlier applications had been rejected for non-compliance in September 2022, and therefore, fresh applications were not maintainable. 2. The brief facts are that the assessee-trust filed fresh applications in Form 10AB on 26.04.2024 both for registration

BOLO INDIA TRUST,KARNAL vs. CIT EXEMPTION, CHANDIGARH

In the result, both the appeals of the Assessee are allowed for statistical purposes

1)(ac)(iii) and approval u/s 80G(5)(iii) of the Income-tax Act, 1961 were cancelled on the ground that earlier applications had been rejected for non-compliance in September 2022, and therefore, fresh applications were not maintainable. 2. The brief facts are that the assessee-trust filed fresh applications in Form 10AB on 26.04.2024 both for registration

THE AMBALA BOARD OF EDUCATION,CHANDIGARH vs. THE CIT (EXEMPTIONS), CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was filed by the assessee on 14/02/2023. 3. That the assessee had furnished following documents alongwith Form 10AB which is a statutory form required to be filled in: i) Trust Deed ii) Certificate of registration of societies 4. That upon scrutiny of above, it was found