What did the Tribunal hold?

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

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

What were the issues?

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

Dayanand Math, Gurdaspur vs Exemptions Circle 1 | ITAT Chandigarh 2026

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 VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.571/CHANDI/2026 Dayanand Math CIT (Exemptions) Swam Sarvanand Group of Institutes C.R. Building बनाम/ Vs. GT Road, Dinanagar, Chandigarh S.O. Gurdaspur, Punjab - 143531 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATD-8892-K (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. J.S. Bhasin (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) - Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 18-05-2026 घोषणाकीतारीख /Date of Pronouncement 18-05-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application seeking registration u/s 12(1)(ac)(ii) vide impugned order dated 09-03-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of paras 2.1 & 2.2 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 prayer of Ld. AR is another opportunity of

hearing before Ld. CIT(E) which has been opposed by Ld. CIT-DR. The Ld. AR stated that the assessee is in a position to substantiate its case for registration. 3. Keeping in mind the principles of natural justice and considering the background of the assessee-trust, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the matter of registration stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 18th May, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 18-05-2026 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

DAYANAND MATH,GURDASPUR vs. EXEMPTIONS CIRCLE 1, CHANDIGARH, CHANDIGARH

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