WINSOME FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

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ITA 629/CHANDI/2026Status: DisposedITAT Chandigarh02 June 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the registration application for fresh consideration. The assessee was directed to plead and prove its 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 submissions. The assessee requested another opportunity to present its case.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application without providing an opportunity for the assessee to submit its case.

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.629/CHANDI/2026 Winsome Foundation CIT(E) C/o Sh. Tej Mohan Singh (Advocate) C.R. Building, Sector – 17E बनाम/ Vs. #527, Sec 10D Chandigarh – 160017 Chandigarh - 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATW-0070-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Tej Mohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 27-05-2026 घोषणाकीतारीख /Date of Pronouncement : 02-06-2026 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 11-03-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Having heard rival submissions, the appeal is disposed-off as under. 2. Upon perusal of para-4 of the impugned order, it could be seen that the registration has been denied for want of any submissions from

the assessee. The Ld. AR has stated that the assessee is in a position to substantiate its application in case another opportunity of hearing is provided to the assessee. The Ld. CIT-DR fairly stated that the registration application could be reconsidered by appropriate authority. 3. Keeping in mind the factual matrix of the case, we deem it fit to set aside the impugned order and restore the issue of registration back to the file of Ld. CIT(E) for de novo consideration with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 02nd June, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 02-06-2026 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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