SHAHEED UDHAM SINGH MEMORIAL BHAWAN SOCIETY,CHANDIGARH vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 1802/CHANDI/2025Status: DisposedITAT Chandigarh21 July 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of registration back to the CIT(Exemption) for fresh consideration. The assessee was directed to plead and prove its case properly.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(ii) was rejected by the CIT(Exemption) due to a lack of required submissions. The assessee requested another opportunity to present its case.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) was justified without granting a proper opportunity to the assessee to submit required documents.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) vide impugned order dated 01.11.2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3.2 of the impugned order, it could be seen that the registration has been denied for want of requisite submissions / documents from the assessee. The Ld. AR has stated that the

assessee is in a position to substantiate its registration application in case another opportunity of hearing is granted to the assessee which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice, we accept the prayer of the assessee and restore the issue of registration back to Ld. CIT(E) for de novo consideration with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. Order pronounced on 21st July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 21-07-2026 आदेश की �ितिलिप अ�ेिषत /Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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