SHREE SWAMI ANANT PARKASHNAND MEMORIAL DHARMARTH SANSTHAN,KURUKSHETRA vs. CIT EXEMPTION, CHANDIGARH

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ITA 176/CHANDI/2025Status: DisposedITAT Chandigarh04 July 2025AY 2025-26Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the assessee was unable to furnish documents due to a genuine personal tragedy and ought to have been granted a reasonable opportunity. The impugned order was set aside.

What were the facts?

The assessee applied for registration under section 12AB of the Income Tax Act. The CIT(E) rejected the application for non-furnishing of documents despite multiple notices. The assessee's delay in filing was due to a personal tragedy of their representative.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application without affording a reasonable opportunity, considering the genuine hardship faced by the assessee's representative.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M: This appeal is preferred by the assessee against the order dated 28.11.2024 passed by the Ld. CIT (Exemptions), Chandigarh whereby the application of the assessee seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was rejected.

2.

At the outset, the Registry has pointed out a delay of 03 days in filing the appeals. After considering the condonation application and finding sufficient cause demonstrated therein, we condone the delay and admit the appeal for adjudication.

3.

The assessee had filed an application in Form No. 10AB on 25.06.2024 seeking registration under section 12AB. During the proceedings before the CIT(E), multiple notices were issued on 09.10.2024, 07.11.2024, and 19.11.2024 seeking detailed clarifications and documentary evidences to verify the genuineness of the activities and compliance with the objects of the trust.

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