आयकर अपील(cid:547)य अ(cid:876)धकरण,चÖडीगढ़ Ûयायपीठ,चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं. ITA No. 1706/CHD/2025 (cid:467)नधा(cid:91)रण वष(cid:91) / Assessment Year: 2022-23 Maharaja Jagat Singh The CIT (Exemptions), Medical Relief Society, Vs Chandigarh.

Dera Baba Jaimal Singh, Balsarai, Amritsar.

èथायी लखे ा सं./PAN NO: AAATM1276C अपीलाथ(cid:568)/Appellant (cid:292)×यथ(cid:568)/Respondent Assessee by : Shri Atul Mandhar, Advocate and Ms. Ekakshra Mandhar, Advocate Revenue by : Shri Bharat Bhushan Garg, CIT DR Date of Hearing : 29.01.2026 Date of Pronouncement : 10.02.2026 HYBRID HEARING O R D E R PER RAJPAL YADAV, VP The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 25.11.2025 passed for assessment year 2022-23 vide which ld. CIT (E) has cancelled the registration granted u/s 12A of the Income Tax Act. This order has been passed in Form No. 10(ac) of the Act.

2. The assessee has taken 11 grounds of appeal but its grievance revolves around a single issue, na