BABA DAYACHAND DASS NOMI DERA TRUST,BHIWANI vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 508/CHANDI/2026Status: DisposedITAT Chandigarh02 July 2026AY 2024-252 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal admitted the appeal, condoned the delay, and restored the issue of registration back to the Commissioner for fresh consideration. The assessee was directed to plead and prove its case.

What were the facts?

The assessee, a charitable trust, filed an appeal against the rejection of its application for registration under Section 12A(1)(ac)(iii). The rejection was due to the assessee's failure to provide requisite submissions and documents. The appeal was filed with a significant delay.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(iii) was justified due to non-submission of documents, and if the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH VIRTUAL HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.508/CHANDI/2026 M/s Baba Dayachand Dass Nomi CIT (Exemptions) Dera Trust 5th Floor, CR Building, बनाम/ Vs. Village – Kharak Khurd (132), Bhiwani Himalayan Marg Kharak Kalan, S.O. Bhiwani Sector – 17, Chandigarh Haryana - 127114 �ायीलेखासं./जीआइआरसं./PAN/GIR No. AACTB-2481-J (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None ��थ�कीओरसे/Respondent by : Sh. Jaishree Sharma (CIT) – Ld. DR 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 seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 26.09.2024 of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 462 days in the appeal, the condonation of which has been sought by the assessee-trust on the strength of condonation petition. 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. At the time of hearing, none appeared for assessee and Ld. CIT-DR pleaded for dismissal of the appeal. 2. Keeping in mind the fact that the assessee is a charitable trust, we admit the appeal 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

ASSISTANT REGISTRAR

ITAT CHANDIGARH

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