INTEGRATED COUNCIL FOR ENTREPRENEURSHIP AND SKILLING FORMERLY KNOWN AS THE INSTITUTION OF CIVIL ENGI,PUNJAB V. THE CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

ITA 97/CHANDI/2026

AI Insights

The case involves the Integrated Council for Entrepreneurship & Skilling, which appealed against the rejection of their registration application under section 80G(5)(iii) of the Income Tax Act. The application was initially rejected by the Commissioner of Income Tax (Exemptions) due to the use of an incorrect clause in the application form, which was not applicable as the assessee had never had such approval in the past. The Tribunal found that the error was inadvertent and did not jeopardize the claim, provided all other conditions for registration were met. Consequently, the Tribunal set aside the rejection and remanded the case for reconsideration under the correct clause.

• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Chandigarh
• Assessment Year: misc
• Appeal Filed On: 15-01-2026
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAV BANSAL LD
• Assessee Lawyers: SUDHIR SEH GAL LD
• Keywords: Set aside; Charitable institution
• Section: 80G

Judgement Text

"1 ITA No.97/Chandi/2026 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.97/CHANDI/2026 Integrated Council for Enterpreneurship & Skilling (formerly known as Institution of Civil Eng. Society) Bindra Complex, Model Town Ludhiana - 141002 बनाम/ Vs. CIT (Exemptions) Sector-17 Chandigarh - 160017 ˕ायीलेखासं./जीआइआरसं./PAN/GIR No. AABAT-4612-M (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Shri Sudhir Sehgal (Advocate) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Shri Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 24-03-2026 घोषणाकीतारीख /Date of Pronouncement : 24-03-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application as filed by the assessee in Form No. 10AB seeking registration u/s 80G(5)(iii) vide impugned order dated 24-10-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 15 days in the appeal which stand condoned. 2. Upon perusal of impugned order, it could be seen that the application has been rejected merely on the ground that the assessee Printed from counselvise.com 2 ITA No.97/Chandi/2026 preferred application under wrong clause which was not applicable in the case of the assessee since assessee never had such approval u/s 80G in the past. The only prayer of Ld. AR is to consider the application under correct clause which has been opposed by Ld. CIT- DR. 3. It could be seen that the assessee is engaged as a charitable trust since FY 2007-08. The assessee applied for provisional registration u/s 80-G which was granted on 02-01-2023 from 01-02- 2023 to AY 2025-26. Thereafter, the assessee applied for final registration in Form 10AB on 03-06-2025 and selected clause (ii) of first proviso to sub-section (5) of Sec.80G instead of clause (iii) which was actually applicable to the case of the assessee. The same was merely an inadvertent error and the said error, in our considered opinion, would not jeopardize the claim of the assessee provided the assessee fulfills all the other required conditions to lay claim on impugned registration. Therefore, considering the fact that the assessee, we set aside the impugned order and restore the matter of registration back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its application. The application would be considered under correct clause as applicable to the case of the assessee. Printed from counselvise.com 3 ITA No.97/Chandi/2026 4. The appeal stand allowed for statistical purposes. Order pronounced on 24th March, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 24-03-2026 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "