DERA BABA LATHEWALA GAUSHALA,PANIPAT vs. CIT EXEMPTIONS, CHANDIGARH, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.1474/CHANDI/2026 & 2. आयकरअपीलसं./ ITA No.1475/CHANDI/2026 M/s Dera Baba Lathewala Gaushala CIT (E) 5th Floor, C.R. Building Brahman Majra Road बनाम/ Vs. Village Naultha, Panipat Himalaya Marg, Sector – 17E Haryana – 132103 Chandigarh - 160017 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AAATD-6513-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Amit Kaushik (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Jaishree Sharma (CIT) – Ld. DR (Virtual) सुनवाईकीतारीख/Date of Hearing : 25-06-2026 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 as filed by the assessee seeking registration u/s 12A(1)(ac)(ii) and consequential rejection of application seeking registration u/s 80G(5) vide impugned orders dated 05-03-2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of para 2.2 of rejection order u/s 12A(1)(ac)(ii), it could

be seen that the whole basis of rejection is the fact that the assessee failed to file the requisite submissions / documents as called for by Ld. CIT(E). Consequently, approval u/s 80G was also denied. Aggrieved, the assessee is in further appeals before us. The Ld. AR pleaded that the assessee is in a position to substantiate the genuineness of its activities and accordingly, sought remand back of its applications. The same has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice and in view of the fact that the assessee is a charitable trust, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the issue of registrations stand restored back to Ld. CIT(E) for fresh adjudication with a direction to the assessee to plead and prove its cases forthwith. 3. Both the appeals stands allowed for statistical purposes. 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

ASSISTANT REGISTRAR ITAT CHANDIGARH