MUGLA DULI (MD) MEMORIAL EDUCATION SOCIETY,VPO BASDARA vs. CIT EXEMPTIONS, CHANDIGARH
1
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHANDIGARH
PHYSICAL HEARING
BEFORE HON’BLE SHRI LALIET KUMAR, JM
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकरअपील सं./ ITA No.1064 /CHANDI/2024 & 2. आयकरअपील सं./ ITA No.1065 /CHANDI/2024 Mugla Duli (MD) Memorial Education Society VPO Ba ara, Near RPIIT Tehsil Gharaunda District Karnal, Haryana बनाम/ Vs. CIT (Exemption) Room No1, 5th Floor CR Building, Himalaya Marg Sector 17-E, Chandigarh ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AADAM-4025-D (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : None
ŮȑथŎकीओरसे/Respondent by :
Shri Rajat Kumar Kureel (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
:
03-07-2025
घोषणाकीतारीख /Date of Pronouncement
:
04-07-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of twin applications seeking registration / approval u/s 12A(1)(ac)(iii) and u/s 80G(5)(iii) of the Act vide impugned orders dated 30-09-2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E))], the assessee is in further appeal before us. At the time of hearing, none appeared for the assessee. However, upon perusal of grounds of appeal, it could be seen that the assessee has filed all the requisite documents / information vide its 2
reply dated 05-09-2024 whereas the registration / approval has been denied by approving authority on the ground that similar applications filed earlier were rejected on 13-10-2022 due to non-compliance on the part of the assessee and accordingly, the present applications have been treated as non-maintainable.
2. In our considered opinion, the applications have been rejected on illogical reasoning. The earlier applications were rejected due to non- compliance on the part of the assessee. Apparently, the assessee preferred fresh applications and file all the relevant documents etc. to substantiate its claim. Therefore, the applications ought to have been considered on merits only and the applications could not be held to be non-maintainable. On these facts, we set aside the impugned orders and restore the applications back to the file of Ld. CIT(E) for fresh consideration on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to plead and prove its case.
3. Both the applications stand allowed for statistical purposes.
Order pronounced on 04-07-2025. (LALIET KUMAR) (MANOJ KUMAR AGGARWAL)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 04-07-2025
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