INDIAN ACADEMY OF PEDIATRICS,GURGAON vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 1266/CHANDI/2026Status: DisposedITAT Chandigarh10 August 2026AY 2025-262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering principles of natural justice, allowed the assessee's prayer for remand. The issue of registration was restored to the CIT(Exemptions) for fresh consideration, with directions for the assessee to prove its case.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(ii) was rejected by the CIT(Exemptions) for failing to provide its activities note and financial statements for the last 3 years. The assessee sought a remand to furnish these documents.

What were the issues?

Whether the rejection of registration application without affording an opportunity to submit required documents is justified. Whether the assessee should be granted a chance to provide missing documentation for registration.

Which sections of the Income-tax Act were involved?

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

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

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH VIRTUAL HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI RAJESH DAMODARLAL SHARMA, JM आयकरअपीलसं. / ITA No.1266/CHANDI/2026 Indian Academy of Pediatrics CIT (Exemptions) बनाम/ 888 Saraswati Vihar, Chakkarpur CR Building, Himalaya Marg Vs. Gurgaon, Haryana – 122002 Sector – 17E, Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAI-1664-B (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Vibhor Garg (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Jaishree Sharma (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 05-08-2026 घोषणाकीतारीख /Date of Pronouncement 10-08-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) vide impugned order dated 21.03.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of para-3 of the impugned order, it could be seen that the registration has been denied since the assessee failed to furnish note on its activities and its financial statements for the last 3 years. Accordingly, the registration was denied against which the assessee is in further appeal before us. The Ld. AR stated that the

assessee is in a position to furnish these documents and sought remand back of the application which has been opposed by Ld. CIT DR. 3. Keeping in mind the principles of natural justice, we accept the prayer of the assessee and restore the issue of registration back to Ld. CIT(E) for de novo consideration with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purpose. Order pronounced on 10th August, 2026 -Sd- -Sd- (RAJESH DAMODARLAL SHARMA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 10.08.2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

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ITAT CHANDIGARH

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