PATA TRANS HIMALAYAN EMPOWERMENT SOCIETY,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-KULLU, HIMACHAL PRADESH

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ITA 804/CHANDI/2025Status: DisposedITAT Chandigarh13 October 2025AY 2023-24Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the order rejecting the registration u/s 12A was unsustainable as it was passed ex-parte without providing an opportunity of hearing. The delay in filing the appeal for 80G was condoned due to a bonafide mistake by the tax consultant.

What were the facts?

The assessee's applications for registration u/s 12A(1)(ac)(vi) and 80G(5) were rejected by the CIT(E). The rejection order for 12A was an ex-parte intimation without a hearing, and the appeal for 80G was filed after a significant delay.

What were the issues?

Whether the CIT(E) order rejecting registration was sustainable when passed ex-parte, and whether the delay in filing the appeal for 80G could be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi),Section 80G(5),Section 253,Section 249,Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

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

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Appellant: Shri Parikshit Aggarwal, CA
For Respondent: Smt. Kusum Bansal, CIT DR
Hearing: 07.10.2025Pronounced: 13.10.2025

आदेश की �ितिलिप अ�ेिषत/ Copy of the order forwarded to :

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