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Shri Baba Balakpuri Ji Charitable Trust vs CIT(E)

Case No: ITA No. 5833/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi
Bench: Delhi Bench ‘G’, New Delhi
Date: 2/18/2026

Parties Involved

appellantShri Baba Balakpuri Ji Charitable Trust
respondentCIT(E)

Facts Summary

The appeal is preferred by the assessee against the orders dated 12.09.2025, by Ld. CIT(E), Chandigarh, u/s 80G of the Income Tax Act, 1961 for A.Y. 2023-24. The assessee was not represented, and the case was heard ex-parte with the assistance of the ld DR. The main issue is the denial of registration u/s 80G. The assessee contends that the main aim and objective of the trust are relief of the poor, education, medical relief, yoga, etc., and that the activity to run and maintain mandir, dharamsh

Decision in favour of

Assessee

Legal Issues

  • 1. Denial of registration u/s 80G

Precedents Relied Upon

3 precedents cited in this judgement.

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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