GURUDWARA SINGH SABHA PARBANDHAK COMMITEE,AHMEDGARH vs. CIT EXEMPTIONS, CHANDIGARH

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 139 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2022-23 Gurudwara Singh Sabha बनाम The CIT Exemptions Parbandhak Committee Chandigarh Shri Guru Reg Bahadur Marg, Punjab-148021 "ायी लेखा सं./PAN NO: AAFAG1367G अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : None राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT, DR सुनवाई की तारीख/Date of Hearing : 20/07/2026 उदघोषणा की तारीख/Date of Pronouncement : 03/08/2026 आदेश/Order PER LALIET KUMAR, J.M: The assessee filed an application in Form No. 10AB seeking registration under section 12AB of the Income-tax Act, 1961. The Ld. CIT (Exemptions), Chandigarh, rejected the application by an ex parte order on the ground that despite issuance of various notices, the assessee failed to furnish the requisite details and supporting documents for examining the genuineness of its activities and compliance with the statutory requirements.