PARAMHANS SHRI YOG DARBAR SHANT SAROVER ASHRAM,TOHANA vs. CIT EXEMPTIONS. CHANDIGARH, CHANDIGARH

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ITA 108/CHANDI/2025Status: DisposedITAT Chandigarh01 July 2025AY 2025-26Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 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 the CIT(E)'s order, restoring the matter for fresh consideration, and granted the assessee another opportunity to be heard and prove its case, considering principles of natural justice and communication gaps in the faceless regime.

What were the facts?

The assessee's application for registration under Section 80G(5)(iii) was rejected by the CIT(Exemptions) for failing to comply with hearing notices. The assessee sought another opportunity for hearing.

What were the issues?

Whether the assessee should be granted another opportunity for hearing after the rejection of its registration application due to non-compliance with notices.

Which sections of the Income-tax Act were involved?

Section 80G(5)(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

Paramhans Shri Yog Darbar CIT (Exemptions) बनाम/ Shant Sarover Ashram Chandigarh.160017 Plot No 18, Prem Nagar Tohana Vs. Haryana-125120 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AADTP-4945-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Ashok Goyal (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Ms. Tarundeep Kaur (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 26-06-2025 घोषणाकीतारीख /Date of Pronouncement : 01-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aggrieved by rejection of registration application as filed by the assessee seeking approval u/s 80G(5)(iii) vide impugned order dated 14-11-2024 of Ld. CIT(Exemptions), 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 failed to comply with various hearing notices which has resulted into rejection of application. The Ld. AR has sought another opportunity of hearing before registering authority which has been opposed by Ld. CIT-DR.

2.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. CIT(E). Accordingly, the impugned order is set aside and the matter of registration is restored back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its case.

3.

The appeal stand allowed for statistical purposes. Order pronounced on 01-07-2025.

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