GURMAT SEVA SABHA,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH, CHANDIGARH

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ITA 1061/CHANDI/2024Status: DisposedITAT Chandigarh02 June 2025AY 2024-25Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal, considering the principles of natural justice and potential communication gaps in the faceless regime, decided to grant the assessee another opportunity to be heard. The impugned order was set aside, and the matter was restored to the CIT(E) for fresh consideration.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemptions) due to non-compliance with hearing notices. The assessee appealed this order, which involved a delay of 215 days that was condoned.

What were the issues?

Whether the assessee should be granted another opportunity to be heard before the CIT(E) for registration application, despite prior non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHANDIGARH

Before: HON’BLE SHRI RAJPAL YADAV & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2024-25) Gurmat Seva Sabha CIT (Exemptions) बनाम/ C/o Tej Mohan Singh Chandigarh. Advocate # 527 Sector 10 D Vs. Chandigarh- 160011 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAG-9338-E (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Shri Tej Mohan Singh (Advocate) – Ld. AR ��थ�कीओरसे/Respondent by : Shri Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 27-05-2025 घोषणाकीतारीख /Date of Pronouncement : 02-06-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application as filed by the assessee seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 15-01-2024 of Ld. CIT(Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 215 days in the appeal which stand condoned. Upon perusal of para 3.2 of 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 ahs sought another opportunity of hearing before lower authorities 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. AO. 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 02-06-2025. Sd/- Sd/- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated : 02-06-2025. आदेश की �ितिलिप अ�ेिषत / Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF ASSISTANT REGISTRAR

ITAT, CHANDIGARH

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