Charitable Trust Registration Remanded After ITAT Finds Evidence Ignored

Radhe Shamka Foundation Vs DCIT/ACIT (ITAT Amritsar)

The present appeal was filed by Radhe Shamka Foundation before the ITAT Amritsar challenging the order of the Ld. CIT (Exemptions), Chandigarh, dated 12 March 2025, which rejected the application for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was based on alleged insufficient evidence and the department’s finding that no charitable activity was carried out at the earmarked premises following physical verification.

The assessee’s grounds of appeal highlighted multiple alleged e

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