LITTLE FLOWER CAPUCHIN SERVICE SOCIETY,DHARIWAL, PUNJAB vs. CIT EXEMPTIONS, CHANDIGARH

IN THE INCOME TAX APPELLATE TRIBUNAL ‘DB’, AMRITSAR BENCH, AMRITSAR HYBRID HEARING BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI UDAYAN DAS GUPTA, JM 1. आयकर अपील सं./ ITA No. 700/ASR/2024 & 2. आयकर अपील सं./ ITA No. 10/ASR/2025 Little Flower Capuchin Service Society CIT (Exemptions) बनाम/ Dhariwal, Gurdaspur 143519 Room No 1, 5th Floor C R Building Sector 17-E Vs. Chandigarh. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AABAL-1577-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Sh. U.K. Handoo (CA) –Ld.AR ��थ�कीओरसे/Respondent by : Sh. K. Mehboob Ali Khan (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 04-08-2025 घोषणाकीतारीख /Date of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of twin applications seeking registration / approval u/s 12A(1)(ac)(iii) and u/s 80G(5)(iii) of the Act vide impugned orders dated 06-12-2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3.2 of order passed denying registration u/s 12A(1)(ac)(iii), it could be seen that the assessee has failed to file requisite documents / information as called for by Ld.

CIT(E). Accordingly, the applications were rejected against which the assessee is in further appeal before us. The only prayer of Ld. AR is another opportunity of hearing before Ld. CIT(E) which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and both the applications stand restored back to the file of Ld. CIT(E) for fresh consideration on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to plead and prove its case forthwith. 3. Both the applications stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

Sd/- Sd/- (UDAYAN DAS GUPTA) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 18-08-2025P 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 AMRITSAR