SHIV SHAKTI MANDIR SABHA,NEAR MARKET vs. INCOME TAX OFFICER (EXEMPTIONS), AMBALA CANTT.

ITA 1491/CHANDI/2025Status: DisposedITAT Chandigarh04 May 2026AY 2025-20262 pages
AI SummaryRemanded

What were the facts?

The assessee's application for registration under Section 12(1)(ac)(iii) was rejected by the CIT(E) for failure to provide requisite information. The assessee requested another opportunity for a hearing.

What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the CIT(E) for fresh adjudication. The assessee was directed to plead and prove its case.

What were the issues?

Whether the assessee was denied a fair opportunity to present its case before the CIT(E) for registration.

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

Hearing: 28.04.2026Pronounced: 04.05.2026

Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of an application seeking registration u/s 12(1)(ac)(iii) vide impugned order dated 01-11-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us.

2.

Upon perusal of paras-3.1 & 3.2 of the 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 pr

The order continues below.

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