Section 12A/80G Registration Rejected Without Examining Activities, Matter Remanded

Saryan Vigyabn Foundation Vs CIT (Exemption) (ITAT Chandigarh) The appeals before the Income Tax Appellate Tribunal (ITAT), Chandigarh, were filed by the assessee against two separate orders dated 8 October 2025 passed by the Commissioner of Income Tax (Exemptions), Chandigarh. Both orders rejected the assessee’s applications for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, and for approval under Section 80G. The first appeal concerned rejection of the application filed in Form 10AB seeking regular registration under Section 12A read with Section 12AB. The Commissi...