CEO. SECRETARY, J& K BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

ITA 76/ASR/2026Status: DisposedITAT Amritsar22 July 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the rejection of the application without a show-cause notice was a procedural lapse. Therefore, the matter was restored to the CIT(E) to provide the assessee with an opportunity to be heard.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(iii) of the Income-tax Act. The CIT(E) rejected the application without issuing a show-cause notice to the assessee.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without issuing a mandatory show-cause notice to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

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 Joginder Singh, CA
Hearing: 22.07.2026

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 06.10.2025 for the Assessment Year 2016-17. 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 an application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 (for short ‘the Act’) was filed on 30.04.2025. He submitted that ld. CIT (E) issued a questionnaire electronically on 28.05.2025 and in response the assessee furnis

The order continues below.

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