INDIAN RED CROSS SOCIETY UNA,UNA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, CHANDIGARH
PHYSICAL HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.119/CHANDI/2025
Indian Red Cross Society UNA
Kulhera BO Dagwar (34/107)
UNA (HP) -174303
बनाम/ Vs.
CIT (Exemptions)
Chandigarh – 160017
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAGI-0561-H
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Smt. Komal Thakur (Advocate ) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Shri Manav Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
20-08-2025
घोषणाकीतारीख /Date of Pronouncement
:
02-09-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by the rejection of an application seeking registration u/s 12A(1)(ac)(iii) of the Act vide impugned order dated 04-12-2024 of Ld. CIT(Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Having heard rival submissions, the appeal is disposed-off as under. 2. Upon perusal of para-3.1 of the impugned order, it could be seen that the registration has been denied for want of any representation from the assessee. The Ld. AR seeks another opportunity of hearing before Ld. CIT(E) which has been opposed by Ld. CIT-DR.
Keeping in mind the principles of natural justice, we set aside the impugned order and restore the application back to the file of Ld. CIT(E) for de novo adjudication with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 02-09-2025. आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF