DAYA LUXMI CHARITABLE TRUST,CHANDIGARH vs. CIT (EXEMPTION), CHANDIGARH

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ITA 18/CHANDI/2025Status: DisposedITAT Chandigarh02 July 2025AY 2024-25Bench: the ld. CIT (E). The ld. counsel for the assessee submitted that main Trustee of the Trust died after the filing of the application and therefore, for the lack of communication, the other Trustees could not prosecute the proceeding.3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside both rejection orders and restored the applications for re-adjudication by the CIT(E). The assessee is directed to cooperate with the ld. CIT(E) and provide the latest address for communication.

What were the facts?

The assessee's applications for registration under Section 12AA and Section 80G were rejected by the CIT(E) for want of prosecution. The assessee's counsel explained that the main trustee's death led to a lack of communication, preventing other trustees from pursuing the case.

What were the issues?

Whether the rejection of applications for registration under Section 12AA and Section 80G for want of prosecution, due to the main trustee's death, should be set aside for re-adjudication.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH

Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY

For Appellant: Shri T.N.Singla, CA
For Respondent: Smt. Meenakshi Vohra, CIT DR
Hearing: 01.07.2025Pronounced: 02.07.2025
2.

With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee did not prosecute the proceeding before the ld. CIT (E). The ld. counsel for the assessee submitted that main Trustee of the Trust died after the filing of the application and therefore, for the lack of communication, the other Trustees could not prosecute the proceeding.

3.

On due consideration of applications of the assessee, which were dismissed for want of prosecution, coupled with the explanation of ld. counsel for the assessee, we deem it appropriate to set aside both the orders and restore these applications for re-adjudication before the ld. CIT (E). The assessee is directed to cooperate with the ld. CIT (E) and provide latest address of the concerned person for communication.

4.

In the result, both the appeals are allowed for statistical purposes. Order pronounced on 02.07.2025.

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