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Facts
The assessee trust filed an application for registration under Section 80G(5)(iii) which was rejected by the CIT(E). The assessee failed to respond timely due to the demise of their son but later submitted a reply. The CIT(E) rejected the application for lack of sufficient evidence.
Held
The Tribunal held that the assessee deserves one more opportunity to present its case due to unfortunate circumstances and partial compliance. The matter is remanded back to the CIT(E) for a final opportunity.
Key Issues
Whether the CIT(E) was justified in rejecting the application for registration under Section 80G(5)(iii) without affording a sufficient opportunity, considering the circumstances?
Sections Cited
80G(5)(iii), 1961
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आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2025-26 Tara Ripu Damanpal Trust बनाम The CIT Exemption C/o K.R. Chhabra Advocate Shop Chandigarh No. 1,2,3,4 Sikh Mission Market, Kurukshetra, Haryana-136118 "ायी लेखा सं./PAN NO: AAYTS3230J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shri Rajat Kumar Kureel, CIT, DR सुनवाई की तारीख/Date of Hearing : 02/07/2025 उदघोषणा की तारीख/Date of Pronouncement : 04/07/2025 आदेश/Order PER LALIET KUMAR, J.M:
This appeal is filed by the assessee against the order dated 17.12.2024 passed by the Ld. CIT(E), Chandigarh rejecting the application of the assessee for registration under section 80G(5)(iii) of the Income Tax Act, 1961. 2. In the present appeal Assessee has raised the following grounds:
1. Order passed by Lnd. CIT Exemption is illegal, arbitrary and bad in law.
2. On facts and in circumstances of case Lnd. CIT Exemption was not justified in rejecting the application for registration u/s 80G(5)(iii) when all relevant documents were uploaded on the e-filling portal of IT Department.
3. The assessee trust had filed an application for grant of registration under section 80G(5)(iii) on 26.06.2024. In response to the notices issued by the CIT(E), the assessee had initially failed to respond within the prescribed dates but subsequently submitted its reply on 09.12.2024. Along with the reply, the assessee furnished certain details and submissions in support of its claim for registration.