MDC GLOBAL WELFARE FOUNDATION,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH , 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
आयकरअपील सं./ ITA No.722/CHANDI/2025
MDC Global Welfare Foundation
319 Sector 21-A Chandigarh
C/O Tejmohan Singh (Advocate)
# 527 Sector 10-D, Chandigarh
बनाम/ Vs.
CIT (Exemptions)
Chandigarh-160017
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCM-4648-P
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/Appellant by :
Sh. Tejmohan Singh (Advocate) – Ld. AR
ŮȑथŎकीओरसे/Respondent by :
Smt. Kusum Bansal (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
24-07-2025
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 / approval u/s 80G(5)(iii) of the Act vide impugned order dated 11-04- 2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E))], the assessee is in further appeal before us. Upon perusal of para-9 of the impugned order, it could be seen that the application has been filed on 22-11-2024 which is not within the prescribed time limit as extended by Board from time to time. The assessee commenced its activities during FY 2021-22. Therefore, the application was held to be 2
non-maintainable with a liberty to the assessee to file fresh application.
Aggrieved, the assessee is in further appeal before us.
2. The Ld. AR has stated that the assessee filed Form No.10AB within the permitted time on 30-03-2024 which was rejected on technical reasons and the same would be a reasonable cause for alleged delay. The Ld. AR has sought another opportunity of hearing before registration authority which has been opposed by Ld. CIT-DR.
3. From the arguments of Ld. AR, it would appear that the assessee could be in a position to substantiate the delay in filing of form to a certain extent. Keeping in mind the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee before registration authority to plead and prove its case. Accordingly, the impugned order is set aside and the registration application stand restored back to Ld. CIT(E) for de novo consideration after providing opportunity of hearing to the assessee.
4. 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
3