DIVAM KHULA AASMAN,LUDHIANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH, CHANDIGARH

ITA 805/CHANDI/2026Status: DisposedITAT Chandigarh09 September 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for a remand, citing principles of natural justice. The impugned orders were set aside, and the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5) was rejected by the CIT(Exemption) for failing to demonstrate any activity. The assessee argued they could demonstrate activities and sought a remand.

What were the issues?

Whether the CIT(E) erred in rejecting the application for registration and approval without allowing the assessee to demonstrate its activities. Whether a remand is appropriate to allow the assessee to provide necessary documentation.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE BEFORE: SHRI MANOJ KUMAR AGGARWAL, AM & SH. RAJESH DAMODARLAL SHARMA, JM आयकर अपील सं./ ITA No. 804 and 805/Chd/2026 Divam Khula Aasman Vs CIT (Exemption) Udham singh Nagar, civil Lines, Chandigarh Ludhiana, Punjab-141001 "ायी लेखा सं./PAN NO: AACTD-0442-M अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Ashwani Kumar and Deepali Aggarwal, C.A.’s – Ld. ARs राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT - Ld. DR (Virtual) सुनवाई की तारीख/Date of Hearing : 08.09.2026 उदघोषणा की तारीख/Date of Pronouncement : 09.09.2026

आदेश/Order PER RAJESH DAMODARLAL SHARMA, J.M:

1.

Aggrieved by the rejection of the application as filed by the assessee seeking registration under Section 12A(1)(ac)(ii) and consequential rejection of application seeking approval u/s 80G(5) vide impugned orders dated 08-01-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us.

2.

Upon perusal of para-5.2 of rejection order u/s 12A(1)(ac)(ii), it could be seen that the application has been rejected since the assessee failed to de

The order continues below.

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