NAMAH FOUNDATION,PANCHKULA vs. CIT(EXEMPTIONS), CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
“B” 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.557/CHANDI/2025
Namah Foundation
95 Sector-6, Panchkula 134109
बनाम/ Vs.
CIT (Exemptions)
Chandigarh- 160017
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AACTN-4594-N
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎ की ओर से / Appellant by :
Sh. Pranav Jain (Advocate) and Shri Avneet
Singh (Advocate) – Ld. AR
ŮȑथŎ की ओर से / Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
23-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
04-08-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 05-03-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of para-7 of impugned order, it could be seen that the application has been rejected on the ground that the activities of the assessee already commenced during FY 2021-22 and the present application was not filed within the prescribed time limit. The assessee has failed to make any 2
representation during these proceedings. The only prayer of Ld. AR is another opportunity of hearing before registration authority which has been opposed by Ld. CIT-DR.
2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the issue of registration stand restored back to the file of Ld. CIT(E) for fresh adjudication. The application may be considered under applicable / relevant clause. The assessee is directed to plead and prove its case.
3. The appeal stand allowed for statistical purposes.
Order pronounced on 04-08-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT ACCOUNTANT MEMBER
Dated: 04-08-2025. 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