BABA JAIRAMDASS MANDIR COMMITTEE PALI,PALI, MAHENDRAGARH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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ITA 549/DEL/2026Status: DisposedITAT Delhi23 June 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and remitted the matter back to the CIT(E) for a fresh decision on merits. The CIT(E) is to consider all material on record and any further evidence filed by the assessee.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(E) due to non-compliance with questionnaires. The appeal was filed late, which was condoned due to the demise of the assessee's consultant.

What were the issues?

Whether the CIT(E) was justified in rejecting the application ex parte without considering the assessee's explanation for non-compliance and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB(1)(b)

AI-generated summary — verify with the full judgment below

Before: SHRI RAMIT KOCHAR

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI BENCH: C BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER ITA 549/DEL/2026 िनधा�रण वष�/Assmt. Year: 2022-23) BABA JAIRAMDASS MANDIR CIT (EXEMPTIONS) COMMITTEE PALI ROOM NO. 1, 5TH FLOOR BABA JAIRAMDASS MANDIR CR BUILDING HIMALAYA PARISAR PALI, Vs. MARG SECTOR 17E MAHENDRAGARH, 123029, CHANDIGARH-160017, HARYANA (अपीलाथ� Appellant) (��थ� Respondent) Permanent A/c Number of Assessee: AAHAB7304G Sh. Deepam Jain, Adv. (Virtual) िनधा�रती �ारा/Assessee represented (Adjournment Application by by: Appellant is rejected) राज� व �ारा/Revenue represented by: Sh. Dayainder Singh Sidhu, CIT DR

सुनवाई की तारीख / Date of conclusion of hearing: 21-May-2026 घोषणा की तारीख / Date of pronouncement: 21-May-2026 आदेश / ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 22.09.2022 passed by the Ld. Commissioner of Income-tax (Exemptions), Chandigarh [hereinafter referred to as the Ld. CIT(E)] under Section

ITA 549/DEL/2026 BABA JAIRAMDASS MANDIR COMMITTEE PALI 12AB(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application of the assessee for grant of registration under Section 12A(1)(ac)iii) of the Act.

2.

In this matter, the Ld. CIT(E), in order to examine and verify the objects of the trust or the institution, the genuineness of its activities and compliance with such requirements of any other law for the time being in force as are material for the purpose of achieving its objects, issued a questionnaire to the assessee electronically on 18.08.2022 requesting the applicant to furnish the certain documents/details online through e-proceedings on e-filling portal along with the supporting documents/evidence, point-wise in the sequence by 29.08.2022. To this no compliance was made by the assessee. Another notice was issued on 10.09.2022 fixing the matter for 14.09.2022. Since, again, no compliance was made an ex parte order was passed by the Ld.CIT(E), rejecting the application of the assessee.

3.

Before us, the appeal is filed late in support of which an application was filed and the delay has been explained as the demise of the assessee’s consultant Shri Suresh Kumar Goyal and the consequent delay in appointing another professional, namely, Shri Ravinder Kumar, Chartered Accountant, Rewari on 30.11.2025. The delay is found to be bona fide and there was no intentional on the part of the assessee in pursuing the matter by filing the appeal before us is found and, therefore, the delay is condoned. Further, considering the ex parte

ITA 549/DEL/2026 BABA JAIRAMDASS MANDIR COMMITTEE PALI order passed by the Ld.CIT(E), we remit the matter back to the file of the Ld.CIT(E) for deciding the issue afresh on merits after considering the material on record and the material required to be filed before the Ld.CIT(E) and any other evidence that the assessee may choose to file at the time of hearing.

7.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.

Order pronounced in the open court on 21st May, 2026.

Sd/- Sd/- (RAMIT KOCHAR) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23rd June, 2026.

ITA 549/DEL/2026 BABA JAIRAMDASS MANDIR COMMITTEE PALI

Copy to: BABA JAIRAMDASS MANDIR COMMITTEE PALI, BABA JAIRAMDASS MANDIR PARISAR 1 PALI, MAHENDRAGARH, 123029, MAHENDRAGARH-123029, HARYANA COMMISSIONER OF INCOME TAX (EXEMPTIONS), ROOM NO. 1, 5TH FLOOR CR BUILDING 2 HIMALAYA MARG SECTOR 17E CHANDIGARH, CHANDIGARH-160017, CHANDIGARH 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI BENCH 5 GUARD FILE

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