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Facts
The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(E) due to partial replies to queries. The assessee claimed the application was filed under the wrong clause.
Held
The Tribunal set aside the CIT(E)'s order and restored the issue for fresh adjudication, allowing the assessee to plead its case under the correct clause.
Key Issues
Whether the assessee's application for registration under Section 12A(1)(ac)(iii) was erroneously filed and if a fresh opportunity should be granted for adjudication under the correct clause.
Sections Cited
12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Narinderpura Charitable Trust बनाम/ Vs. CIT (Exemption) Laluana Road Mansa - 151505 Chandigarh. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATN-0978-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Ankit Dhiman (Advocate)– Ld. AR ��थ�कीओरसे/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) 1. 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.
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.
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.
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.
The appeal stand allowed for statistical purposes. Order pronounced on 04-07-2025.