SPIRITUAL LIFE TRUST,CHANDIGARH vs. DCIT/ACIT CIR 1(1) CHANDIGARH, CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The assessee is in appeal against the orders of ld. Commissioner of Income Tax (Exemptions) [in short ‘the ld.CIT (E)’] dated 17.12.2024 and 18.12.2024 vide which ld. CIT (E) has granted the registration u/s 12AB(1)(b) of the Act as a Religious Trust instead of the prayer of the assessee to grant the registration as a Charitable Trust. In the second appeal, assessee is impugning the order of the ld. CIT (E) vide which registration u/s 80G(5) has been declined to the assessee.
ITA Nos.908 & 909/CHD/2025
A.Y.2023-24
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The Registry has pointed out that appeals are time barred by 136 days. The assessee has filed applications for condonation of delay. In the application, it has been submitted that Trustees were occupied with various preparatory arrangements of an event scheduled outside India and therefore, they could not keep a track on the impugned orders. 3. With the assistance of the ld. Representative, we have gone through the record carefully. We find both the orders are passed ex-parte, therefore, it could be inferred that Trustees might have failed to take note of the proceedings before ld. CIT (E) well in time. Hence, we condone the delay in filing the appeals. 4. A perusal of the record would indicate that assessee has applied for registration as a Charitable Institution. Though ld. CIT (E) has granted the registration but granted it as a Religious Trust. Such an opinion was taken by the ld. CIT (E) in an ex-parte proceeding. Taking into consideration the details submitted before us, we deem it appropriate that issue
ITA Nos.908 & 909/CHD/2025
A.Y.2023-24
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deserves to be set aside to the ld. CIT (E) for deciding afresh after providing due opportunity of hearing to the assessee.
5. Since grant of registration u/s Section 12AA is required to be re-decided by the ld.
CIT
(E), therefore, after adjudication of the status of the assessee, whether it will be entitled for 12A or not, the application of the assessee for grant of registration u/s 80G(5) deserves to be re-adjudicated.
Accordingly, we set aside the impugned order in both the proceedings and restore both these issues to the file of ld. CIT
(E). In other words, ld. CIT (E) shall decide the issue whether registration u/s 12AA and 80G(5) of the Act is to be granted to the assessee or not. Such an adjudication to be made after providing due opportunity of hearing to the assessee.
6. In the result, both the appeals are allowed for statistical purposes.
Order pronounced on 08.10.2025. (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
“Poonam”
ITA Nos.908 & 909/CHD/2025
A.Y.2023-24
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आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to :
अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 5. गाडŊ फाईल/ Guard File
सहायक पंजीकार/