SHRI PARSHOTAM CHARITABLE TRUST,PARSHOTAM NIWAS SCHOOL ROAD KARNAL vs. COMMISSIONER OF INCOME TAX EXEMPTION CHANDIGARH, CHANDIGARH

Aggrieved by rejection of an application seeking registration u/s 80G(5)(iv)(B) vide impugned order passed by learned Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] on 27-03-2025, the assessee is in further appeal before us. 2. Upon perusal of impugned order, it could be seen that the registration has been denied on the ground that the assessee never had regular 80G approval in the past and the application has been preferred under wrong clause.

The Ld. AR raised issue of violation of principle of natural justice and placed on record various documents to contend that the assessee was having the requisite approval u/s 80G. Having heard rival submissions and upon perusal of case records, the appeal is disposed-off as under. 4. Upon perusal of impugned order, it could prima facie be seen that no opportunity of hearing has indeed been granted to the assessee by approving authority before rejecting the registration application. The statutory provisions mandate grant of such an opportunity to the assessee and the impugned order has been passed in violation of principle of natural justice. 5. It also emerges that the assessee holds provisional approval from 26-05-2022 to AY 2025-26. It also emerges that the assessee holds approval u/s 80G(5) vide order no.17 dated 22-10-2008, a copy fo which is on record. 6. For the reasons stated above, the impugned order is set aside and the issue of registration stand restored back to Ld. CIT(E) for fresh adjudication of the registration application after appreciating the correct facts. Needless to add that an opportunity of hearing would be granted to the assessee. The assessee is directed to plead and prove its case.

The appeal stand allowed for statistical purposes. Order pronounced on 09-06-2025. (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER