SUNIL UPPADHAYAYA EDUCATIONAL TRUST,CHOTTA SHIMLA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL
PER RAJPAL YADAV, VP The present two appeals are directed at the instance of the assessee against the orders of ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT (Exemptions)’] dated 04.12.2024 vide which applications of the assessee for grant of registration u/s 12A(1)(ac)(iii) and u/s 80G sub- section (5) of the Income Tax Act were rejected.
ITA Nos.461 & 471/CHD/2025
A.Y.2025-26
2
With the assistance of ld. DR we have gone through the record carefully. We find that both the applications were not decided on merit, rather rejected for want of prosecution. Therefore, we set aside the impugned orders and restore both the applications to the file of ld. CIT (Exemptions) for re-adjudication after effecting proper service upon the assessee and providing due opportunity of hearing. 3. In the result, both the appeals are allowed for statistical purposes. Order pronounced on 15.07.2025. (MANOJ KUMAR AGGARWAL) VICE PRESIDENT
“Poonam”
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :
अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File
सहायक पंजीकार/