NARINDERPURA CHARITABLE TRUST,C/O ADVOCATE KULDEEP SINGH CHAHAL 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
आयकरअपीलसं./ ITA No.184 /CHANDI/2025
Narinderpura Charitable Trust
Laluana Road Mansa - 151505
बनाम/ Vs. CIT (Exemption)
Chandigarh.
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATN-0978-Q
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎकीओरसे/ Appellant by : Sh. Ankit Dhiman (Advocate)– Ld. AR
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 an application seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 12-12-2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of para 3.1 of the impugned order, it could be seen that the assessee has only filed partial replies to various queries as raised by Ld. CIT(E) which led the rejection of application. 3. The Ld. AR stated that the application was erroneously been preferred under wrong clause (iii) instead of correct clause (i). The Ld.
AR also stated that the assessee is in a position to substantiate its application, if another opportunity of hearing is granted to the assessee. The same has been opposed by Ld. CIT-DR.
4. Accepting the prayer of Ld. AR, the impugned order is set aside and the issue of registration stand restored back to Ld. CIT(E) for fresh adjudication. The application may be considered under applicable / relevant clause. The assessee is directed to plead and prove its case.
5. The appeal 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