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

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ITA 139/CHANDI/2025Status: DisposedITAT Chandigarh03 August 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order and remanded the matter back to the CIT (Exemptions) for fresh adjudication, granting the assessee one more opportunity to present its case.

What were the facts?

The assessee applied for registration under section 12AB, but the CIT (Exemptions) rejected the application ex parte due to non-furnishing of details. The assessee appealed, arguing the rejection was without proper adjudication or hearing.

What were the issues?

Whether the CIT (Exemptions) was justified in rejecting the registration application ex parte without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

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. 2. Aggrieved by the said order, the assessee is in appeal before the Tribunal. 3. During the course of hearing none appeared on behalf of the assessee, nor was any application seeking adjournment filed. However, the grounds of appeal and the material available on record indicate that the grievance of the assessee is against the ex parte order passed by the Ld. CIT (Exemptions), contending that the application has been rejected without

proper adjudication on merits and without affording an effective opportunity of hearing. The assessee has prayed that the impugned order be set aside and the matter be restored to the file of the Ld. CIT (Exemptions) for fresh adjudication in accordance with law.

4.

The Ld. DR relied upon the impugned order passed by the Ld. CIT (Exemptions). It was submitted that the assessee had failed to comply with the notices issued during the proceedings before the Ld. CIT(E), and consequently the application came to be decided ex parte. The Ld. DR fairly pointed out that the impugned order is an ex parte order and submitted that if the Tribunal is inclined to restore the matter, appropriate directions may be issued to the assessee to cooperate with the proceedings and furnish all requisite details before the Ld. CIT(E).

5.

We have considered the submissions of the Ld. DR and perused the material available on record. None appeared on behalf of the assessee at the time of hearing. However, it is an admitted position that the impugned order passed by the Ld. CIT (Exemptions) is an ex parte order. The Ld. DR has also fairly pointed out the said factual position.

5.1 Considering the totality of the facts and circumstances of the case and in the interest of substantial justice, we are of the considered opinion that one more effective opportunity deserves to be granted to the assessee to present its case before the Ld. CIT (Exemptions). Accordingly, we set aside the impugned order and remand the matter to the file of the Ld. CIT (Exemptions) for fresh adjudication.

5.2 The Ld. CIT (Exemptions) shall grant adequate opportunity of being heard to the assessee, consider the submissions and evidences that may be placed on record, and thereafter pass a reasoned and speaking order in accordance with law. Needless to say, while deciding the matter afresh, the Ld. CIT (Exemptions) shall examine the claim of the assessee in the light of the applicable provisions of the Income-tax Act, 1961, and other relevant

statutory requirements governing registration under section 12AB. The assessee is also directed to extend full cooperation in the fresh proceedings and shall not seek unnecessary adjournments. Accordingly, the appeal is allowed for statistical purposes.

6.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced on 03/08/2026 Sd/- Sd/- मनोज कुमार अ�वाल लिलत कुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद�/ ACCOUNTANT MEMBER �ाियक सद� /JUDICIAL MEMBER AG आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��थ�/ The Respondent 3. आयकर आयु�/ CIT 4. आयकर आयु� (अपील)/ The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

BY ORDER, ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KENDRIYA SADAN, SECTOR-9A CHANDIGARH

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