TIKA RAM EDUCATION SOCIETY,HARYANA vs. CIT (EXEMPTIONS), CHANDIGARH, CHANDIGARH

We shall first deal with the appeal in ITA No. 722/Chd/2026.

The present appeal has been filed against the rejection of Registration by the Ld. CIT(E) under section 12AB of the act.

In this appeal Appellant has raised the following grounds: 1. That the learned CIT(Exemptions) Chandigarh has erred in law and on facts in rejecting the application for renewal of registration u/s 12A(1)(ac)(ii). 2. That Ld. CIT(E) Chandigarh has erred in rejecting the application for renewal of registration u/s 12A(1)(ac)(ii) on incorrect facts and by ignoring the submissions made by assessee during the proceedings. 3. That notwithstanding the merits of the mater, Ld. CIT(E) Chandigarh has erred in rejecting the application for renewal of registration u/s

During the course of hearing the appellant submitted that the Ld. CIT(E) did not consider the audited account and other documents uploaded on the portal. The Ld. CIT(E) in para 3.1 of the order is observed as under:

From a perusal of above it is apparent the CIT(E) did not have the benefit of examining the documents uploaded by the appellant as the system was corrupted / files were damaged. Therefore it was prayed that the matter may be sent back to the Ld. CIT(E). 7. The Ld. DR did not have any objection to the same.

We have heard the rival contention and perused the material available on the record. In the facts of the present case, we are satisfied that the ends of justice would be adequately met if the assessee is afforded one more effective opportunity to place all the relevant documents before the Ld. CIT (Exemption). We accordingly refrain from expressing any opinion on the merits of the claim of registration under section 12AB. Accordingly, the impugned order passed under section 12AB is set aside and the matter is restored to the file of the Ld. CIT (Exemption) for passing a fresh order in accordance with law. The Ld. CIT (Exemption) shall afford reasonable opportunity of hearing to the assessee, consider all the documentary evidence and explanations that may be furnished, and thereafter pass a fresh, reasoned and speaking order in accordance with law. Needless to say, the assessee shall fully cooperate in the proceedings.

Now we shall deal with the appeal in ITA No. 721/Chd/2026. The grounds of appeal raised are the following: 1. That the learned CIT(Exemptions) Chandigarh has erred in law and on facts in rejecting the application for renewal of registration u/s 80G.