SWAMI RAMA GURMAT MISSION,HIMACHAL PRADESH vs. ITO EXEMPTIONS WARD SOLAN, HIMACHAL PRADESH

PER LALIET KUMAR, JM

These are two connected appeals 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 26.02.2026

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passed for assessment year 2027-28 u/s 12A and 80G of the Income

Tax Act, 1961. 2. The contention of the assessee before us is that the assessee

had filed application for registration u/s 12A(1)(ac)(ii) of the Act on 25.09.2025. After filing the application for registration, the Revenue

had issued a Show Cause Notice dated 04.02.2026. It is the case of the ld.CIT (E) that the assessee had not responded to the notice dated

the reply, the ld.CIT (E) was left with no other option but to dispose

of the application filed by the assessee.

evidences were produced before the ld.CIT (E). However, the ld.CIT

(E) has not considered the same and has rejected the application

merely on account of some venial defect/non-compliance. It was submitted that once documents were available with the ld.CIT (E),

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which were filed alongwith the application, then it is the duty of the ld.CIT (E) to decide the issue on the basis of the material available

on record. It was submitted that the matter may kindly be remitted

back to the file of ld.CIT (E) for fresh adjudication.

the material available on record. Admittedly, the order passed by the ld.CIT (E) clearly mentioned that there was failure/non-compliance

on the part of the assessee to comply the notice issued on 04.02.2026

and therefore, the same formed basis of rejecting the application by the ld.CIT (E). In our considered opinion, the ld.CIT (E) is duty bound

to decide the issue based on the material available on the record.

More particularly, the evidences rendering the charitable activities

established by the assessee, other evidences like detail of the expenses incurred by the assessee and other documents which goes

to prove that the assessee was carrying out the charitable activities.

In view of the above, we are of the considered opinion that the matter

is required to be remitted back to the file of ld.CIT (E) with the ITA-569 & 570/CHD/2026 A.Y. 2027-28 4

direction to decide the application afresh. Accordingly, the matter is remanded back to the file of ld.CIT (E) with a direction to decide the application afresh. The assessee is also directed to cooperate and file all the documents as may be required for adjudication of the matter. Needless to say the assessee shall cooperate and file all the documents as and when called for.

appeal arising out of rejection of Section 80G is also remanded back

to the file of ld.CIT (E) for fresh adjudication. The ld.CIT (E) is expected to pass reasonable and speaking order after affording

reasonable opportunity of hearing to the assessee in accordance with law.

purposes.

Order pronounced on 19.05.2026. (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER “Poonam”

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आदेश की "ितिलिप अ"ेिषत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant