ITAT Chandigarh Allowed Section 11 & 12 Exemption as Registration Cancellation Was Set Aside

JCIT (OSD) Vs Jalandhar Improvement Trust (ITAT Chandigarh)

The Revenue filed an appeal before the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals) dated 12 January 2018 for assessment year 2014–15. Although multiple grounds were raised, the dispute centered on a single issue: whether the assessee trust qualified as a “charitable institution” and was entitled to exemption under Sections 11 and 12 of the Income Tax Act.

The assessee had filed its return of income on 29 September 2014. The case was selected for scrutiny, and a n

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