SMT SAVITRI VIDYA DARSHAN EDUCATIONAL AND CULTURAL SOCIETY ,FARIDABAD vs. DCIT/ACIT (EXEMPTION), CIRCLE-2, CHANDIGARH, CHANDIGARH

The learned Departmental Representative (DR), relying upon the impugned order, submitted that the learned CIT(Exemptions) had issued notice to the assessee calling for requisite information; however, the assessee failed to furnish the details sought. Therefore, the learned CIT(Exemptions) was justified in proceeding to dispose of the application on the basis of the material available on record. However, the learned DR fairly submitted that if the Bench is inclined to restore the matter, suitable directions may be issued to the assessee to extend full cooperation and furnish all the requisite details before the learned CIT(Exemptions).

We have heard the rival submissions and perused the material available on record. We find that the impugned order has been passed by the learned CIT(Exemptions) rejecting the assessee's application under section 12AB on account of non-furnishing of the requisite information. Though the order records issuance of notice, considering the facts and circumstances of the case, we are of the considered opinion that the assessee was not afforded an effective and meaningful opportunity of hearing before the adverse order came to be passed. Since the impugned order has civil consequences for the assessee, the principles of natural justice require that one effective opportunity be granted to enable the assessee to place all the relevant material on record.

In these circumstances, without expressing any opinion on the merits of the claim of the assessee, we deem it appropriate to set aside the impugned order and remit the matter to the file of the learned CIT(Exemptions) for passing a fresh order in accordance with law after affording adequate and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the proceedings and furnish all the information and documents as may be called for by the learned CIT(Exemptions), who shall decide the application by way of a speaking order in accordance with law.

Accordingly, the impugned order is set aside and the matter is restored to the file of the learned CIT(Exemptions) for fresh adjudication in the light of the above observations.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 14.07. 2026 (MANOJ KUMAR AGGARWAL ) JUDICIAL MEMBER rkk

""थ"/ The Respondent 3. आयकर आयु"/ CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"ीगढ़/ DR, ITAT, CHANDIGARH 5. गाड" फाईल/ Guard File