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Facts
The assessee is aggrieved by the rejection of an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The registration was denied for want of representation from the assessee.
Held
The Tribunal set aside the impugned order and restored the application to the file of the CIT(E) for de novo adjudication, allowing the assessee to present its case. The appeal was allowed for statistical purposes.
Key Issues
Whether the assessee should be given another opportunity to represent its case before the CIT(E) for registration under Section 12A(1)(ac)(iii) of the Act.
Sections Cited
12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH
Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Indian Red Cross Society UNA CIT (Exemptions) Kulhera BO Dagwar (34/107) बनाम/ Vs. Chandigarh – 160017 UNA (HP) -174303 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAGI-0561-H (अपीलाथ�/Appellant) (��थ� / Respondent) : अपीलाथ�कीओरसे/ Appellant by : Smt. Komal Thakur (Advocate ) – Ld. AR ��थ�कीओरसे/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) 1. 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.
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.
The appeal stand allowed for statistical purposes. Order pronounced on 02-09-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 02-09-2025. 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