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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
Rajpal Yadav, Vice President, Krinwant Sahay, Accountant Member
Bahra Foundation – Appellant
Versus
CIT (Exemptions) – Respondent
| Table of Content |
|---|
| 1. assessee trust obtained provisional registration under section 12ab. (Para 2 , 3 , 4) |
| 2. parties dispute trust's independence from rayat bahra group. (Para 5 , 6) |
| 3. section 12ab requires verifying genuineness of trust activities. (Para 7 , 8 , 9) |
| 4. cit(e) failed to properly evaluate trust's charitable objectives. (Para 10) |
| 5. educational objectives qualify as charitable; registration directed. (Para 11 , 12 , 13) |
ORDER
PER RAJPAL YADAV, VP
The present two appeals are directed at the instance of the assessee against the separate orders of ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 24.03.2025 vide which registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5) of the Income Tax Act, 1961 have been denied to the assessee.
2. The grievance of the assessee is that the ld. CIT (E) has erred in not granting registration u/s 12A(1)(ac)(iii) as well as approval u/s 80G of the Act to the assessee Trust.
3. The brief facts of the case are that assessee Trust came into existence on 20.07.2023. We will be referring its aims and objects in the later part of this order. It has applied for grant of provisional registration u/s 12A(1)(ac)(vi) of the Incom
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