SHRI MUKTESHWAR MAHADEV SHIV MANDIR COMMITTEE,CHEHLAN vs. CIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

ITA 781/CHANDI/2026Status: DisposedITAT Chandigarh05 August 2026AY 2026-273 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee required one more opportunity to present its case. The matter was remanded back to the CIT (Exemptions) to provide sufficient opportunity for hearing and to file necessary documents.

What were the facts?

The assessee, Shri Mukteshwar Mahadev Shiv Mandir Committee, filed an appeal against the order of the CIT (Exemptions) rejecting its application under Section 12B of the Income Tax Act. The assessee contended that it was not given a proper opportunity of hearing.

What were the issues?

Whether the CIT (Exemptions) erred in rejecting the application ex-parte without providing a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI LALIET KUMAR & SHRI VIJAY VARMA

For Appellant: Shri Gaurav Sharma, CA and Ms. Poonam Goyal, CA

For Respondent: Smt. Kusum Bansal, Pr. CIT, DR

Hearing: 04.08.2026Pronounced: 05.08.2026

PER LALIET KUMAR, JM

This is an appeal filed by the assessee feeling aggrieved by the order passed by the ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (E)’] dated 12.02.2026 passed for assessment year 2026-27.

The grievance of the assessee is that the ld. CIT (E) has erred in rejecting the application filed by the assessee Society u/s 12B of the Income Tax Act ex-parte, without properly appreciating the material

ITA-781/CHD/2026 A.Y. 2026-27 2 available on record. It was submitted that the assessee was not given proper and effective opportunity of hearing. It was prayed that the assessee be given one more opportunity of hearing to present its case and the matter be restored for fresh consideration on merits.

On the other hand, the ld. DR relied upon the order passed.

We have heard the rival contentions of the parties and perused the material available on record. Considering the totality of the facts and circumstances, we are of the considered opinion that one more opportunity is required to be given to the assessee to prove its case and accordingly, the matter is remanded back to the file of ld. CIT (E) with direction to provide sufficient opportunity of hearing to the assessee to file the documents/evidences as may be required to prove the genuineness of the case.

In the light of the above, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 05.08.2026.

Sd/- Sd/-

(VIJAY VARMA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam”

ITA-781/CHD/2026 A.Y. 2026-27 3

आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 4. गाड� फाईल/ Guard File 5.

सहायक पंजीकार/ Assistant Registrar

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