PATNA SAHIB EDUCATION TRUST,LUDHIANA vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

ITA 941/ASR/2025Status: DisposedITAT Amritsar23 July 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interest of justice would be served by remanding the matter back to the CIT(E). The Tribunal found merit in the assessee's contention that the order was passed ex-parte without a proper opportunity of hearing due to notices being sent to an incorrect email address. The Tribunal directed the CIT(E) to allow one more opportunity to the assessee to explain its case by filing all necessary documents and evidences. The Tribunal also stipulated that any future notices should be issued to the email ID available in the official record. The Tribunal explicitly stated that the appeal was allowed for statistical purposes, indicating that the substantive issue of registration was not decided on merits but was being sent back for procedural compliance. No issue was expressly left undecided, as the matter was remanded for a fresh consideration.

What were the facts?

The assessee, Patna Sahib Education Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, against an order dated 12.11.2025 passed by the Commissioner of Income Tax (Exemptions), Chandigarh (CIT(E)). The CIT(E) had rejected the assessee's application for registration under Section 12A of the Income Tax Act, 1961, filed in Form 10AB on 15.03.2025. The assessee contended that the CIT(E) passed the order ex-parte without providing a valid opportunity of being heard. Specifically, the assessee argued that notices issued by the CIT(E) on 16.09.2025 and 21.10.2025 were sent to an incorrect email ID (brijeshegupta@yahoo.co.in) instead of the trust's registered email ID (satwinder.bhandari@rediffmail.com), thus violating principles of natural justice.

What were the issues?

1. Whether the order passed by the Ld. CIT(E) rejecting the application for registration under Section 12A(1)(ac)(ii) is bad in law and liable to be quashed for not providing a valid and meaningful opportunity of being heard, as per the principles of natural justice? 2. Whether the issuance of notices to an incorrect email ID constitutes valid service under the Income Tax Act, 1961, and whether the subsequent ex-parte order is vitiated? Assessee's Contentions: The assessee argued that the CIT(E) erred in passing an ex-parte order without providing an effective opportunity of hearing. The assessee claimed that no notice was received as the notices were sent to an incorrect email ID (brijeshegupta@yahoo.co.in) instead of the trust's official registered email ID (satwinder.bhandari@rediffmail.com). This, according to the assessee, violated the principles of natural justice and rendered the proceedings void. The assessee prayed for a remand of the matter for proper verification. The assessee relied on the grounds of appeal which highlighted the procedural defects and lack of proper opportunity. Revenue's Contentions: The Revenue, represented by the CIT(DR), relied on the order of the CIT(E). No specific arguments or reliance on any authorities were recorded for the Revenue.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH: S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH: UDAYAN DAS GUPTA, JUDICIAL MEMBER LTA: No.941/Asr/2025 Assessment Year: N/A Patna Sahib Education Trust; Clo VV Bhalla, & Co. SCF-39, Rishi Nagar Main Market, Ludhiana, Punjab: [PAN:-AAA TPO9S9K] (Appellant) Vs. CIT, (Exemption), Chandigarh. (Respondent) Appellant by Respondent by Sh. Pankaj Bhalla, CA Mrs. Roshanta Kumari Meena CIT. DR. Date of Hearing Date of Pronouncement 20.07.2026 23.07.2026 ORDER Per: Udayan Dasgupta_JM: This appeal is filed by the assessee against the order of the Ld CIT (E) Chandigarh, dated 12/11/2025, rejecting the application for registration dated 15/03/2025, filed by the assessee in Form 1OAB, Ws 12A of the Income Tax Act 1961( henceforth the Act )_ 2. The grounds of appeal taken by the assessee in the memorandum of appeal in form 36 are as follows: 1 That the order passed by the Ld. CIT (Exemptions) , Chandigarh, dated 12 11.2025, rejecting the application %f the appellant-trust in Form 10AB, is bad in law, void ab initio, and LT.A. No.941/Asr/20z5 Assessment Year: N/A liable to be quashed as it has been passed without providing a vali

The order continues below.

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