SHRI MAHASHAKTI KALA MANCH BARNALA,BARNALA vs. ITO WARD-1, BARNALA

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ITA 10/CHANDI/2026Status: DisposedITAT Chandigarh21 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the appeal, accepting the assessee's prayer for another opportunity to present its case. This is subject to the assessee paying a cost of Rs. 3,000/- within 30 days.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemption) due to a lack of requisite submissions. The assessee sought condonation of a significant delay and a remand, citing lack of representation.

What were the issues?

Whether the assessee should be granted another opportunity to substantiate its registration application after a previous rejection due to non-submission of documents.

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, “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)(iii) vide impugned order dated 09.12.2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh [CIT(E)], the assessee is in further appeal before us. The Registry has noted delay of 329 days, the condonation of which has been sought by Ld. AR along with a prayer to remand back the matter since the assessee remained unrepresented therein. The same has been opposed by Ld. CIT-DR.

2.

Upon perusal of para 3.1 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 stated that the assessee is in a position to substantiate its registration application in case another opportunity of hearing is granted to the assessee. 3. Keeping in mind the principles of natural justice, we admit the appeal and accept the prayer of Ld. AR subject to payment of cost of Rs.3,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The proof of the same would be furnished by the assessee to Ld. CIT(E) who would proceed for de novo consideration of the registration application. The assessee is directed to plead and prove its case forthwith. 3. The appeal stand allowed for statistical purposes. 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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