TEMPLE TRUST SHREE BHAGSU NAG,HIMACHAL PRADESH vs. CIT (E), CHANDIGARH, CHANDIGARH

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 04- 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 396 days in the appeal, the condonation of which has been sought by Ld. AR. Upon perusal of para 3.1 & 3.2 of the impugned order, it could be seen that the application has been rejected

for want of requisite information / documents from the assessee. The Ld. AR stated that the assessee is an old trust and it is a notified entity under Himachal Pradesh Hindu Public Religious institutions and Charitable Endowments Act, 1984. The Ld. AR has stated that the assessee-trust has enjoyed charitable status in earlier years. It has thus been stated that the assessee is in a position to substantiate its application. 2. Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable trust, we admit the appeal and accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the issue of registration stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its cases forthwith. 3. The appeal stands allowed for statistical purposes. Order pronounced on 14th July, 2026 -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 14-07-2026 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