AKMALIA WEFARE TRUST,SRINAGAR vs. INCOME TAX OFFICER, EXEMPTION WARD, JAMMU

ITA 166/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2027-282 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had passed the order without giving the assessee adequate opportunity to be heard. Therefore, the Tribunal restored the issue back to the CIT(E) for a fresh decision after providing a hearing.

What were the facts?

The assessee appealed an order by the CIT(E) that rejected their application. The assessee argued that the CIT(E) rejected the application without providing sufficient opportunity to be heard.

What were the issues?

Whether the CIT(E) erred in rejecting the assessee's application without providing sufficient opportunity for a hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH ‘DB’ : AMRITSAR

Before: SHRI S. RIFAUR RAHMAN & SHRI UDAYAN DAS GUPTA

For Appellant: Shri Abdul Rashid Dulloo, CA
Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 01.01.2026 for the Assessment Year 2027-28. 2. At the time of hearing, ld. AR of the submitted that the ld. CIT (E) rejected the application without providing sufficient opportunity to the assessee and pleaded that the matter may be restored back to the ld. CIT (E) with an opportunity of being heard to the assessee.

3.

On the other hand, ld. DR of the Revenue relied on the order of the ld. CIT (E).

2

4.

Considered the submissions of both sides and material placed on record. We observed from the order of ld. CIT (E) that ld

The order continues below.

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