CHRISTIAN FELLOW SHIP CENTER,LUDHIANA vs. INCOME TAX OFFICER WARD ( EXEMPTIONS), JALANDHAR

ITA 177/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2027-20283 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the Ld. CIT(E) passed the order ex-parte without giving the assessee an opportunity to be heard. In the interest of justice, the issue was restored to the file of the Ld. CIT(E) for a decision on merit after providing a hearing opportunity.

What were the facts?

The assessee filed appeals against orders passed by the Ld. CIT(E). The assessee did not appear for the hearing, and their adjournment application was rejected. The Ld. DR of the Revenue presented submissions.

What were the issues?

Whether the Ld. CIT(E) passed an order ex-parte without affording an opportunity of being heard to the assessee.

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

Hearing: 23.07.2026

PER S. RIFAUR RAHMAN, AM:

1.

The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 03.12.2025 and 09.12.2025 for the Assessment Years 2022-23 and 2027-28 respectively.

2.

None present on behalf of the assessee, however, an application was filed for adjournment of the hearing. After going through the record, we find that the issue is very small which can be decided with the help of ld. DR of the Revenue, hence the adjournment application is rejected. We proceeded to hear the matter with the assistance of ld. DR of the Revenue.

3.

Considered the submissions of the ld. DR of the R

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →