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Minor Lapses Can’t Kill Charitable Status: Tribunal Quashes 12AB Cancellation of Educational Trust
Case Law Details
- Case Name
- Aryans Educational & Charitable Trust Vs CIT (Exemptions) (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Chandigarh
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Aryans Educational & Charitable Trust Vs CIT (Exemptions) (ITAT Chandigarh)
The Trust, registered u/s 12AA since 2006 & later re-registered u/s 12A(1)(ac)(iii) on 18.07.2023, was accused by CIT(E) of misusing its funds, receiving anonymous donations & conferring undue benefit on its Chairman, Shri Anshu Kataria. The basis for such action was the set of assessment orders for AYs 2013-14 to 2015-16, wherein the AO had invoked the provisions of Section 13(1)(c) & 13(1)(d).
Assessee contended that these very assessments had already been considered & substantially se...
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