SHRI SHYAM PARWAR SANGH PUNJAB REGD, BATHINDA,BATHINDA vs. THE CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

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ITA 47/CHANDI/2026Status: DisposedITAT Chandigarh27 April 2026AY 2026-20272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, adhering to principles of natural justice, granted the assessee another opportunity for hearing. The impugned orders were set aside, and the applications were restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee's applications for registration under Section 12A(1)(ac)(ii) and approval under Section 80G were rejected by the CIT(E) for non-compliance. The assessee sought another opportunity for hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing to prove its case after the rejection of its applications for registration and approval.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Heard together (2 matters)

ITA No.1490/CHANDI/2025
ITA No.47/CHANDI/2026

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.1490/CHANDI/2025 & 2. आयकर अपील सं. / ITA No.47/CHANDI/2026 Shri Shyam Parwar Sangh Punjab Regd. CIT(E) बनाम/ H.No.3481-82, Mehna Chowk CR Building, Sector – 17, Vs. Bhatinda - 151001 Chandigarh – 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAGTS-7111-L (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Rohit Garg (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 23-04-2026 घोषणाकीतारीख /Date of Pronouncement : 27-04-2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration applications seeking registration u/s 12A(1)(ac)(ii) & approval u/s 80G vide impugned orders dated 12-11-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of impugned order rejecting registration u/s 12A(1)(ac), it could be seen that the application has been rejected for

want of compliance from the assessee. Consequently, approval sought u/s 80G was also denied. Aggrieved, the assessee is in further appeals before us. The only prayer of Ld. AR is another opportunity of hearing which has been opposed by Ld. CIT(A). 3. Keeping in mind the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, impugned orders are set aside and both the application stand restored back to Ld. CIT(E) for fresh consideration. The assessee is directed to plead and prove its case forthwith. 4. Both the appeals stand allowed for statistical purposes. Order pronounced on 27th April, 2026

Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER

Dated: 27-04-2026 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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