DRUVESHWAR MAHADEV MANDIR AVM BHAGSUNAG MANDIR BHAGSU CHARITABALE SOCIETY,HIMACHAL PRADESH vs. CIT (E), CHANDIGARH, CHANDIGARH

ITA 828/CHANDI/2026Status: DisposedITAT Chandigarh08 September 2026AY 2024-253 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that a technical error like choosing an incorrect section should not defeat a substantive claim without allowing the assessee a chance to rectify it. The impugned order was set aside as it was passed without providing a reasonable opportunity of hearing.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(ii) r.w.s 12AB was rejected by the CIT(Exemption) on the grounds of filing under the wrong clause. The assessee argued that the rejection occurred without a reasonable opportunity for hearing or correction.

What were the issues?

Whether the rejection of a registration application due to a technical error in selecting the wrong clause, without affording a reasonable opportunity to rectify, is sustainable in law.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM

For Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR (virtual)

RAJESH DAMODARLAL SHARMA (Judicial Member)

1.

Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) r.w.s 12AB vide Impugned order dated 15.01.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. The registration has apparently been denied on the ground that the app

The order continues below.

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