POOJA FOUNDATION,HARYANA V. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH, CHANDIGARH

ITA 1713/CHANDI/2025

AI Insights

The case involves Pooja Foundation, which appealed against the rejection of its registration applications under sections 12A and 80G of the Income Tax Act by the Commissioner of Income Tax (Exemptions), Chandigarh. The primary reason for rejection was the alleged non-commencement of activities by the trust at the time of filing the registration applications. The tribunal found that the trust had indeed commenced activities post the rejection of their applications, based on the documents provided, including bank statements and photographs of charitable activities. Consequently, the tribunal directed a re-evaluation of the registration applications.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833393 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 13-12-2025
• Other Referred Cases: Ananda Social and Educational Trust v. CIT(140 Taxmann.com 693)
• Laws Referred To: Section 12A(a)(ac)(vi) of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHARAT BHUSHAN GARG LD
• Assessee Lawyers: DHRUV GOEL LD
• Keywords: Set aside
• Section: 12A; 80G

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं. / ITA No.1712/CHANDI/2025 & 2. आयकरअपीलसं. / ITA No.1713/CHANDI/2025 Pooja Foundation 862 Urban Estate, Sector 7 Ambala City, H.O. Ambala, Haryana - 134003 बनाम/ Vs. CIT (Exemptions) 5th Floor, CR Building Sector-17 Chandigarh - 160017 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAGTP-0957-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Dhruv Goel (CA) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Sh. Bharat Bhushan Garg (CIT) – Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 28-01-2026 घोषणाकीतारीख /Date of Pronouncement : 02-02-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In the aforesaid twin appeals, the assessee has assailed rejection of registration applications as filed by the assessee seeking registration u/s 12A(a)(ac)(vi) and 80G of the Act. The impugned orders have been passed by Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(A)] on 04.11.2025. 2. The Ld. AR advanced arguments and placed on record various documents to demonstrate commencement of activities by the Printed from counselvise.com 2 assessee-trust. The Ld. AR also referred to the decision of Hon'ble Supreme Court, in the case of Ananda Social and Educational Trust v. CIT(140 Taxmann.com 693) to submit that the term ‘activities’ would include proposed activities also. The Ld. CIT(E) is bound to consider whether the objects of the Trust were genuinely charitable in nature and whether the proposed activities were genuine in the sense that they were in line with the object of the Trust. The Ld. CIT-DR referred to the findings of Ld. CIT(E) in the impugned order. Having heard rival submissions and upon perusal of case records, our adjudication would be as under. 3. Upon perusal of para-4 of impugned order rejecting registration u/s 12A, it could be ascertained that the application has been rejected primarily on the ground that the society did not commence any activity till the date of filing of the registration application. The assessee undertook only one activity of ‘donation given for bhandara’on 24.06.2025 which was not even reflected in its bank account. It was thus held by Ld. CIT(E) that the assessee failed to substantiate the genuineness of the claimed expenditure or its activity and therefore, the registration u/s 12A was denied. Consequently, the registration application u/s 80G was also rejected vide separate order. Aggrieved, the assessee is in further appeals before us. 4. Before us, the assessee has furnished various documents viz. copy of bank statement from 01.04.2005 till date along with explanation of bank entries and pictures depicting charitable activities undertaken by the assessee. Upon perusal of all these documents, it Printed from counselvise.com 3 wouldprima-facie appear that the assessee has certainly carried out various activities after the date of rejection of its registration applications. These documents would have material bearing on registration applications. Therefore, we set aside the impugned orders and restore the matter of impugned registrations back to the file of Ld. CIT(E) for de novo consideration and adjudication. The assessee is directed to plead and prove its case forthwith. 5. Both the appeals stand allowed for statistical purposes. Order pronounced on 2nd February, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated:02-02-2026 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 "