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Facts
The assessee, Dera Randhawa Patshahi Trust, challenged the rejection of its applications for registration/approval under sections 12A(1)(ac)(iii) and 80G(5)(iii) of the Income Tax Act by the CIT(E). The CIT(E) had rejected these applications on the grounds that the assessee failed to furnish the requested documents and information. The assessee's counsel sought another opportunity to present its case before the CIT(E).
Held
The Tribunal, applying principles of natural justice, accepted the assessee's prayer for another hearing. It set aside the impugned orders of the CIT(E) and restored both applications to the CIT(E) for fresh consideration on merits. The assessee is to be afforded a reasonable opportunity of hearing and directed to plead and prove its case forthwith.
Key Issues
Whether the CIT(E) was justified in rejecting the assessee's applications for registration/approval under sections 12A(1)(ac)(iii) and 80G(5)(iii) due to non-submission of documents, and if the matter should be remanded for a fresh hearing.
Sections Cited
12A(1)(ac)(iii), 80G(5)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
सुनवाईकीतारीख/Date of Hearing : 05-08-2025 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 respectively vide impugned orders dated 11-12-2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. Upon perusal of para 3.1 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.
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.
Both the applications stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.