HARMONY DAY CARE CENTRE,HIMACHAL PRADESH vs. CIT (E), CHANDIGARH, CHANDIGARH

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ITA 834/CHANDI/2026Status: DisposedITAT Chandigarh02 July 2026AY 2021-222 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of registration back to the CIT(Exemptions) for fresh consideration. The assessee was directed to submit and prove its case promptly.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemptions) 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 another opportunity to provide necessary documents for registration under Section 12A(1)(ac)(iii) after initial rejection due to non-submission.

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 HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.834/CHANDI/2026 Harmony Day Care Centre CIT (Exemptions) Upper Barol, Darnu Road बनाम/ Vs. C.R. Building Sector – 17 Dharmshala, Kangra (HP)-176215 Chandigarh �ायीलेखासं./जीआइआरसं./PAN/GIR No. AADAH-0713-R (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Ms. Shruti Khandelwal (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. 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 08.05.2023 of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3 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 Ld. AR 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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