SUNIL UPPADHAYAYA EDUCATIONAL TRUST,CHOTTA SHIMLA vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, CHANDIGARH

PDF · subscribers
ITA 471/CHANDI/2025Status: DisposedITAT Chandigarh15 July 2025AY 2025-26Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal found that the applications were not decided on merit but rejected for want of prosecution. Therefore, the tribunal set aside the orders and restored the applications for re-adjudication.

What were the facts?

The assessee filed applications for registration under Section 12A(1)(ac)(iii) and Section 80G(5) of the Income Tax Act. The CIT (Exemptions) rejected these applications.

What were the issues?

Whether the rejection of registration applications for want of prosecution, without deciding on merit, is justified and if proper service and opportunity of hearing were provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI MANOJ KUMAR AGGARWAL

For Respondent: Shri Sarabjeet Singh, CIT DR
Hearing: 10.07.2025Pronounced: 15.07.2025
1.

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.

& 471/CHD/2025 A.Y.2025-26 2

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.

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →