DAYA LUXMI CHARITABLE TRUST,CHANDIGARH vs. CIT (EXEMPTION), CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER RAJ PAL YADAV, VP The present two appeals are directed at the instance of the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemptions) [in short ‘the CIT(E)’] dated 05.12.2024 vide which applications for grant of registration u/s 12AA and 80G of the Income Tax Act have been rejected by the ld. CIT(E).
ITA Nos.17 & 18/CHD/2025
A.Y.2024-25
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. (KRINWANT SAHAY) VICE PRESIDENT
“Poonam”
ITA Nos.17 & 18/CHD/2025
A.Y.2024-25
3
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :
अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/