SHRI SHIV MANDIR MAHAKAL BAIJNATH,BAIJNATH vs. INCOME TAX OFFICER , PALAMPUR

ITA 1436/CHANDI/2025Status: DisposedITAT Chandigarh11 May 2026AY 2023-242 pages
AI SummaryRemanded

What were the facts?

The assessee, a trust, failed to provide requisite information to the Commissioner of Income Tax (Exemption) when seeking registration under Section 12(1)(ac)(iii). This led to the rejection of their application.

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and the assessee-trust's history, granted another opportunity for adjudication. The matter was restored to the CIT(E) for fresh consideration.

What were the issues?

Whether the assessee should be granted another opportunity to present its case for registration after failing to provide required information.

Which sections of the Income-tax Act were involved?

Section 12(1)(ac)(iii)

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

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application seeking registration u/s 12(1)(ac)(iii) vide impugned order dated 09-05-2023 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us.

2.

Upon perusal of impugned order, it could be observed that the assessee failed to file requisite information as called for by Ld. CIT(E) which resulted into rejection of impugned application. The only prayer of Ld. AR is another opportunity of hearing before Ld.

The order continues below.

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