MAHARAJA AGGARSAIN CHARITABLE TRUST,SAMANA vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

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ITA 370/CHANDI/2026Status: DisposedITAT Chandigarh02 July 2026AY 2025-263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal subject to a cost. The matter was remanded back to the CIT(E) to provide the assessee with an opportunity of hearing and to submit necessary documents.

What were the facts?

The assessee trust filed an appeal before the ITAT with a significant delay. The assessee's application for registration under section 12AA was rejected by the CIT(E) without proper opportunity for hearing.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application without providing an opportunity of hearing. Whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12A(1)(ac)(vi)

AI-generated summary — verify with the full judgment below

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

Before: SHRI LALIET KUMAR & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Deepak Aggarwal, Advocate
For Respondent: Smt. Geetinder Mann, CIT DR
Hearing: 01.07.2026Pronounced: 02.07.2026

आयकर अपीलीय अिधकरण,च�ीगढ़ �ायपीठ, च�ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 370/CHD/2026 िनधा�रण वष� / Assessment Year : 2025-26 Maharaja Aggarsain Charitable Trust, The CIT (E), Taj Enclave, Bhwanigah Road, Vs Sector 17-E, Samana (Punjab). Chandigarh. �ायी लेखा सं./PAN NO: AAJTM1306J अपीलाथ�/Appellant ��थ�/Respondent Assessee by : Shri Deepak Aggarwal, Advocate Revenue by : Smt. Geetinder Mann, CIT DR Date of Hearing : 01.07.2026 Date of Pronouncement : 02.07.2026 HYBRID HEARING O R D E R PER LALIET KUMAR, JM

The present appeal has been filed by the assessee feeling aggrieved by the

order passed by the ld. Commissioner of Income Tax (Exemptions) Chandigarh

[in short ‘the CIT (E) ’] dated 09.06.2025 for the assessment year 2025-26.

2.

There is a delay in filing the appeal before the Tribunal for a period of 184

days. The ld. counsel for the assessee has filed an application for condonation

of delay alongwith affidavit and submitted that the delay in filing the appeal

may kindly be condoned.

ITA-370/CHD/2026 A.Y. 2025-26 2

3.

The ld. DR has not seriously objected to the same.

4.

Having considered the rival contentions and reasons given in the

application and the affidavit, we hereby condone the delay in filing the appeal

subject to cost of Rs.5000/- to be deposited by the assessee in the “Poor Patient

Welfare Fund” of PGIMER, Chandigarh, within a period of two weeks from the

date of receipt of this order. The assessee shall furnish proof of such deposit

before the Registry within the stipulated period.

5.

Now coming to the merits of the case. It was submitted by the ld. AR that the ld. CIT(E) was not justified in rejecting the application of the assessee- trust for registration of under section 12AA on the ground that the assessee is filing ITR-7 and therefore application u/s 12A(l)(ac)(vi)-ITEM(B) is not maintainable. It was further submitted that the application of the assessee was rejected without assigning reasons and even without affording an opportunity of being heard to the assessee. It was submitted that the assessee needs one more chance to prove its case.

6.

Per contra, ld. DR relied upon the order passed.

7.

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 be

ITA-370/CHD/2026 A.Y. 2025-26 3 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 opportunity of hearing and ld. CIT (E) shall provide opportunity to the assessee to file the documents/evidences as may be required to prove the genuineness of the case.

8.

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

Order pronounced on 02.07.2026.

Sd/- Sd/- (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER “Poonam” आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकर आयु�/ CIT 3. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�ीगढ़/ DR, ITAT, 4. CHANDIGARH गाड� फाईल/ Guard File 5.

Assistant Registrar

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