Income Tax Appellate Tribunal - Amritsar
The Aash Foundation,Trikuta Nagar, ... vs Cit Exemptions, Chandigarh on 19 December, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH, AMRITSAR
(PHYSICAL COURT)
BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER
AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER
I.T.A. No. 13/Asr/2025
Assessment Year: N. A.
The Aash Foundation Vs. CIT (E),
132/4, Trikuta Nagar, Jammu Chandigarh
Jammu & Kashmir 180012
[PAN: AADTT 2378K]
(Appellant) (Respondent)
Appellant by : Sh. U. K. Handoo, C. A.
Respondent by : Sh. Sunil Gautam, CIT-D.R.
Date of Hearing : 17.12.2025
Date of Pronouncement : 19.12.2025
ORDER
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.
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 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.
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 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