What did the Tribunal hold?

The Tribunal, observing principles of natural justice, set aside the impugned order and restored the matter to the Assessing Officer for de-novo assessment. The assessee was directed to plead and prove its case.

The assessee's appeal for AY 2017-18 was dismissed by the lower authorities due to lack of substantive representation. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the assessee was denied a fair opportunity to present its case, and if the assessment should be re-examined.

Maghi Educational Trust… vs ITO | s.143(3) | ITAT Chandigarh 2026

Income Tax Appellate Tribunal, “SMC” BENCH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH VIRTUAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.478/CHANDI/2026 (िनधा�रणवष� / Assessment Year: 2017-18) Maghi Educational Trust ITO Exemptions बनाम/ 1 Maghi Complex, Khanyan Road Central Revenue Building Vs. Amloh, Gobind Garh, Punjab – 147203 Sector – 17 Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATM-5483-F (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 01-07-2026 घोषणाकीतारीख /Date of Pronouncement 07-07-2026 : आदेश / O R D E R 1. Aforesaid appeal by assessee for Assessment Year (AY) 2017-18 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Panaji [CIT(A)] dated 04.09.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Act on 28.11.2019. The registry has noted delay of 31 days in the appeal, which stand condoned. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.36.98 Lacs for want of any substantive representation from the assessee. The Ld. CIT(A) confirmed the

assessment for the same very reasons. Aggrieved, the assessee is in further appeal before Tribunal. 2. Keeping in mind the principles of natural justice, I deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter is restored back to the file of Ld. AO for de-novo assessment with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. Order pronounced on 07th July, 2026

-Sd- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER AS Dated: 07-07-2026 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

MAGHI EDUCATIONAL TRUST,GOBINDGARH, PUNJAB vs. INCOME TAX OFFICER, EXEMPTIONS, CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments