SHREE BALA JI EDUCATIONAL TRUST,SIRSA, HARYANA vs. CIT EXEMPTIONS CHANDIGARH, CHANDIGARH

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ITA 955/CHANDI/2026Status: DisposedITAT Chandigarh06 July 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, adhering to principles of natural justice, granted the assessee another opportunity. The case was restored to the CIT(E) for fresh consideration, with the direction for the assessee to submit all necessary documents and prove their case.

What were the facts?

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

What were the issues?

Whether the assessee should be granted another opportunity to submit required documents for registration under Section 12A(1)(ac)(ii) after initial rejection.

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

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.955/CHANDI/2026 Shree Balaji Educational Trust CIT(E) Street Masjid Wali Noharia Baza Room No.1, 5th Floor बनाम/ Vs. Sirsa, Haryana - 125055 C.R. Building, Himalaya Marg Sector 17E, Hisar �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAPTS-7724-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Premal Gandhi (CA) (Virtual Mode) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Rajat Kumar Kureel (CIT) - Ld. DR

सुनवाईकीतारीख/Date of Hearing : 29-06-2026 घोषणाकीतारीख /Date of Pronouncement 06-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application seeking registration u/s 12A(1)(ac)(ii) vide impugned order dated 23.02.2026 of Ld. Commissioner of Income Tax (Exemptions), 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 documents / submissions from the assessee. The

only prayer of Ld. AR is another opportunity of hearing 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 06th July, 2026

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 06-07-2026 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

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ITAT CHANDIGARH

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