LATE SH. CHHAJJU RAM MEMORIAL TRUST,JAMMU vs. COMMISSIONER OF INCOME TAX 9 EXEMPTIONS) , CHANDIGARH

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [“Ld. CIT(E)”, for short] dated 26.05.2025 for the Assessment Year 2025-26. 2. At the time of hearing, ld. AR of the assessee submitted that ld. CIT (E) has erred in facts and in law in rejecting the appeal. He submitted that the assessee has filed all the details before the ld. CIT (A) but he has not appreciated the same and passed the order in a mechanical manner without considering the documents filed by the assessee in support of his application and also without giving opportunity of being heard to the assessee. He submitted that no show-cause notice wa