EXCISE AND TAXATION TECHNICAL SERVICE AGENCY ,PATIALA vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , CHANDIGARH

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ITA 653/CHANDI/2026Status: DisposedITAT Chandigarh02 June 2026AY 2026-272 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the issue of registration back to the CIT(Exemptions) 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(Exemptions) due to a lack of representation and submissions. The assessee's representative requested another opportunity to present their case.

What were the issues?

Whether the CIT(Exemptions) wrongly rejected the registration application without providing an opportunity for the assessee to present 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, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.653/CHANDI/2026 Excise and Taxation Technical CIT (Exemptions) Service Agency Chandigarh बनाम/ Vs. C/o Shri Tejmohan Singh (Advocate) #527, Sector – 10D Chandigarh – 160011 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAAJE-0412-G (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Tej Mohan (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Jaishree Sharma (CIT) - Ld.DR सुनवाईकीतारीख/Date of Hearing : 01-06-2026 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 19-02-2026 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 paras 2.1 & 2.2 of the impugned order, it could be seen that the registration has been denied for want of any

representation and submissions from the assessee. The Ld. AR 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 opposed any interference in the impugned order on the ground that no submissions were filed by the assessee to support its case. 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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