M/S. SH. MATA VAISHNO DEVI DAM,JAMMU vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 438/ASR/2025Status: DisposedITAT Amritsar05 June 2026AY 2025-266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, acknowledging the assessee's claim of not receiving notices. The matter was remanded back to the CIT(E) to provide the assessee with another opportunity to submit supporting documents.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(iii) which was rejected by the CIT(E) due to lack of response and deficient documentation. The appeal was filed belatedly, and the assessee claimed non-receipt of notices.

What were the issues?

Whether the rejection of the registration application was valid without proper service of notices and an adequate opportunity for the assessee to be heard.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DAS GUPTA

Hearing: 09.04.2026Pronounced: 05.06.2026

Per: Udayan Dasgupta, JM:

This appeal is filed by the assessee against the rejection order passed by the ld. CIT(E), Chandigarh, in the matter of an application for registration u/s 12A(1)(ac)(iii) filed by the applicant on 29.06.2024. 2. Condonation of Delay: It is pointed out by the registry that the appeal is belatedly filed by 80 ( eighty days ) and the appellant has filed an application requesting for condonation of delay alongwith an affidavit explaining the reasons for the delay, that no notice/reminders referred too, in the order were served upon Assessment Year: 2025-26 2

the assessee through e-mail id on the registered profile of the assessee trust. The aff

The order continues below.

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