MOWGLIAID ANIMAL WELFARE SOCIETY,CHANDIGARH vs. CIT ( EXEMPTIONS), CHANDIGARH

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ITA 294/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, adhering to principles of natural justice, allowed the assessee's prayer. The issue of registration was restored to the CIT(E) for fresh consideration, with a direction for the assessee to prove its case.

What were the facts?

The assessee's application for registration under Section 12AB was rejected by the CIT(E) due to a lack of required submissions. The assessee requested another opportunity to present its case.

What were the issues?

Whether the assessee should be granted an opportunity to furnish missing documents for registration under Section 12AB after initial rejection.

Which sections of the Income-tax Act were involved?

Section 12AB

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

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.294/CHANDI/2025 Mowgliaid Animal Welfare Society CIT (Exemptions) House NO. 9, Sector – 21A बनाम/ Vs. Central Revenue Building Chandigarh – 160020 Himalaya Marg, Chandigarh -17 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AANAM-4446-Q (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Sh. Neeraj Jain (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Rajat Kumar Kureel (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 30-06-2026 घोषणाकीतारीख /Date of Pronouncement 02-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application seeking registration u/s 12AB vide impugned order dated 04.02.2025 of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3.2 of the impugned order, it could be seen that the registration has been denied for want of requisite submissions / documents from the assessee. The Ld. AR stated that the assessee is in a position to substantiate its registration

application in case another opportunity of hearing is granted to the assessee which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice, we accept the prayer of the assessee and restore the issue of registration back to Ld. CIT(E) for de novo consideration with a direction to the assessee to plead and prove its case forthwith. 3. The appeal stands allowed for statistical purpose. Order pronounced on 02nd July, 2026.

-Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AS Dated: 02-07-2026 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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