LAMDON WELFARE SOCIETY LADAKH,LEH LADAKH vs. CIT (EXEMPTIONS), CHANDIGARH

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ITA 1154/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2026-20275 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the rejections were primarily due to non-appearance and non-furnishing of documents, without examining the charitable nature of the assessee's objects. Considering the principles of natural justice, one more opportunity was granted.

What were the facts?

The assessee's applications for registration under section 12AB and approval under section 80G were rejected by the CIT(Exemptions) ex-parte. The assessee claimed that their reply was ignored and principles of natural justice were violated.

What were the issues?

Whether the rejection of applications for registration and approval was justified without considering the assessee's reply and in violation of natural justice principles.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 1154/Chd/2026
ITA No. 1171/Chd/2026

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “A” , 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. 1154/Chd/2026 "नधा"रण वष" / Assessment Year : 2026-27 U/s 12 AB Lamdon Welfare Society, बनाम The CIT (Exemptions), Near Polo Ground, Chandigarh leh Ladakh Srinagar 194101 "ायी लेखा सं./PAN NO: AAAAL6456A अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1171/Chd/2026 "नधा"रण वष" / Assessment Year : 2026-27 U/s 80G Lamdon Welfare Society, बनाम The CIT (Exemptions), Near Polo Ground, Chandigarh leh Ladakh Srinagar 190001 "ायी लेखा सं./PAN NO: AAAAL6456A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Sh. Wani Ishtiyaq Ahmed, CA राज" की ओर से/ Revenue by : Smt. Jaishree Sharma, CIT DR सुनवाई की तारीख/Date of Hearing : 21.07.2026 उदघोषणा की तारीख/Date of Pronouncement : 03.07.2026 आदेश/Order PER LALIET KUMAR, J.M: These appeals have been preferred by the assessee against the separate orders each dated 19.02.2026 passed by the Ld.

Commissioner of Income Tax (Exemptions), Chandigarh whereby the application filed by the assessee for grant of registration under section 12AB and approval u/s 80G have been rejected.

2.

The Ld. AR of the Assessee, at the very outset, has submitted that the grievance of the Assessee is that the impugned ex-parte orders passed by the Ld. CIT(E) is perverse and without application of mind. It is also submitted that the assessee had filed a reply on the official email id which was ignored by the Ld. CIT(E) and the rejection order passed in blatant violation of the principles of natural justice. Also, the reply filed in response to the show cause notice was not considered at all. It was contended that the assessee is engaged in social welfare activities in the Union Territory of Ladakh. As the Assessee is an inhabitant of leh, ladakh area which is geographically and climatically not easily accessible and these unavoidable circumstances constituted force majeure but the ld. CIT(E) did not appreciate the same. The rejections made by Ld. CIT(E) is purely on procedural grounds without examining the merits of the Assessee’s application, which is a Charitable trust in nature.

3.

The Ld. AR further submitted that the assessee has a fair case on merit and is ready and willing to produce all books of account, financial statements, documentary evidence regarding charitable

activities, bank statements, statutory registrations and any other information that may be required by the Ld. CIT(Exemptions). It was, therefore, prayed that, in the interest of substantial justice, the impugned order be set aside and the matter be restored to the file of the Ld. CIT(Exemptions) for fresh adjudication after providing one effective opportunity of hearing.

4.

The Ld. DR strongly supported the impugned orders. It was submitted that the Ld. CIT(Exemptions) had granted adequate and sufficient opportunities to the assessee by issuing notices on more than one occasion. Therefore, according to the Ld. DR, the Ld. CIT(Exemptions) had no option except to decide the applications on the basis of the material available on record.

4.1 However, the Ld. DR fairly submitted that if the Tribunal is inclined to restore the matters, appropriate directions may be issued to the assessee to extend full cooperation and furnish all requisite documents before the Ld. CIT(Exemptions).

We have heard the rival submissions and carefully perused the material available on record. It is an undisputed fact that the applications filed by the assessee have been rejected primarily on account of none appearance and non-furnishing of the documents called for by the Ld. CIT(Exemptions). The impugned orders do not

record any categorical findings that the objects of the assessee are non-charitable or that its activities are not genuine.

5.1 However, ongoing through the material available on record and considering the submissions of the Assessee claiming that the reply of the Assessee was not considered by the Ld. CIT(E) and keeping in view the element of natural justice, we feel one more opportunity needs to be provided to the Assessee to produce and furnish necessary documents / information before the Ld. CIT(E).

5.4. In view of this, both the matters are restored to the file of the CIT(E) for decision afresh in accordance with law. Needless to say, that the ld. CIT(E) will give proper opportunity to the Assessee to present its case and to furnish necessary evidences and details. The Assessee is also directed to present its case before the Ld. CIT(E) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

6.

In the result, both the appeals of the Assessee stands are allowed for statistical purposes.

Order pronounced in the open court on 03.08.2026. SD/- SD/- (MANOJ KUMAR AGGARWAL ) JUDICIAL MEMBER Rkk

आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant 2. ""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड" फाईल/ Guard File

सहायक पंजीकार/

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