HARYANA RURAL DEVELOPMENT BOARD ADMINISTRATION FUND,CHANDIGARH vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

PDF · subscribers
ITA 1166/CHANDI/2026Status: DisposedITAT Chandigarh03 August 2026AY 2027-283 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given one more opportunity to prove its case. The matter was remanded back to the CIT (E) to provide a hearing and allow the assessee to submit necessary documents.

What were the facts?

The assessee, Haryana Rural Development Board, filed an appeal against the order of the CIT (Exemptions) rejecting its application for registration under Section 12AB. The assessee contended that the rejection was without a proper opportunity of being heard.

What were the issues?

Whether the CIT (Exemptions) was justified in rejecting the application for registration under Section 12AB 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

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Smt. Jaishree Sharma, CIT DR
For Respondent: Shri Nalin Nohria, CA & Shri B.K. Nohria, CA, Smt. Jaishree Sharma, CIT DR
Hearing: 22.07.2026Pronounced: 03.08.2026

PER LALIET KUMAR, JM

The present appeal has been filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Exemptions) Chandigarh [in short ‘the CIT (E)’] dated 17.02.2026 for the assessment year 2027-28.

2.

It was submitted by the ld. AR that the ld. CIT(E) was not justified in rejecting the application of the assessee Board for

ITA No.1166/CHD/2026 A.Y.2027-28 2

registration of under section 12AB of the Income Tax Act, 1961

without affording proper opportunity of being heard to the

assessee. It was submitted that the assessee needs one more

chance to prove its case. 6. Per contra, ld. DR relied upon the order passed.

7.

We have heard the rival contentions of the parties and perused the material available on record. Considering the totality of the facts and circumstances, we are of the considered opinion that one more opportunity be given to the assessee to prove its case and accordingly, the matter is remanded back to the file of ld. CIT (E) with direction to provide opportunity of hearing and ld. CIT (E) shall provide opportunity to the assessee to file the documents/evidences as may be required to prove the genuineness of the case.

8.

In the light of the above, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 03.08.2026.

Sd/- Sd/-

(MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam”

ITA No.1166/CHD/2026 A.Y.2027-28 3

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

सहायक पंजीकार/ Assistant Registrar

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →