THE JP WELFARE SOCIETY,PUNJAB vs. CIT(E), JALANDHAR, PUNJAB

ITA 200/ASR/2026Status: DisposedITAT Amritsar23 July 2026AY 2027-282 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(Exemptions) to provide the assessee with an opportunity of being heard and decide the matter on merit. The assessee was directed to submit all required documents.

What were the facts?

The assessee's application was rejected by the CIT(Exemptions) due to non-submission of documents and lack of sufficient opportunity. The assessee requested the matter be restored for a proper hearing.

What were the issues?

Whether the CIT(Exemptions) rejected the application without providing sufficient opportunity to the assessee and without proper consideration of documents.

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: Ms. Shruti Khandelwal, Advocate
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 30.12.2025 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 due to non- submission of the requisite documents 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 m

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 →