A.D. EDUCTIONAL SOCIETY ,FARIDABAD vs. CIT EXEMPTION, CHANDIGARH , CHANDIGARH
Facts
The assessee, M/s A.D. Educational Society, had its applications for registration under sections 12(1)(ac)(ii) and 80G(5)(iii) rejected by the CIT(E) due to failure to supply requisite information/documents. The assessee subsequently filed appeals before the Income Tax Appellate Tribunal, seeking an opportunity to substantiate its registration applications.
Held
The Tribunal, applying principles of natural justice, set aside the impugned orders of the CIT(E). The registration applications under sections 12(1)(ac)(ii) and 80G(5)(iii) are restored to the CIT(E) for fresh consideration. The assessee is directed to furnish the required information and substantiate its applications.
Key Issues
Whether the rejection of registration applications under sections 12(1)(ac)(ii) and 80G(5)(iii) by the CIT(E) for non-submission of documents was justified, and if the assessee should be afforded another opportunity to furnish the necessary information.
Sections Cited
12(1)(ac)(ii), 80G(5)(iii), 12A(1)(ac)(ii)
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
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of registration application u/s 12(1)(ac)(ii) and consequential rejection of application seeking registration u/s 80G(5)(iii) vide impugned orders dated 03-11-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of para 3.2 of order passed by Ld. CIT(E) rejecting registration u/s 12A(1)(ac)(ii), it could be seen that the assessee failed to supply the requisite
information / documents as called for by Ld. CIT(E). Accordingly, the twin registrations were denied against which the assessee is in further appeals before us. The Ld. AR stated that the assessee is in a position to substantiate its registration applications and accordingly, prayed for another opportunity of hearing which has been opposed by Ld. CIT-DR.
Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the twin registration applications are restored back to the file of Ld. CIT(E) for fresh consideration. The assessee is directed to plead and prove its applications forthwith.
Both the appeals stand allowed for statistical purposes. Order pronounced on 24th February, 2026. - - (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 24.02.2026
आदेश की "ितिलिप अ"ेिषत /Copy of the Order forwarded to : 1. अपीलाथ"/Appellant
""थ"/Respondent 3. आयकरआयु"/CIT 4. िवभागीय"ितिनिध/DR 5. गाड"फाईल/GF