DERA RANDHAWA PATSHAHI TRUST,JALANDHAR vs. CIT EXEMPTIONS, CHANDIGARH

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ITA 117/ASR/2025Status: DisposedITAT Amritsar18 August 2025AY 2025-26Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

Acknowledging principles of natural justice, the Tribunal accepted the Ld. AR's prayer. The impugned rejection orders were set aside, and both applications were restored to the CIT(E) for fresh consideration on merits, with the assessee being afforded a reasonable opportunity of hearing.

What were the facts?

The assessee 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 applications were rejected due to the assessee's failure to file requisite documents and information as called for by the CIT(E).

What were the issues?

Whether the CIT(E) was justified in rejecting the applications for registration/approval under Sections 12A(1)(ac)(iii) and 80G(5)(iii) due to non-submission of documents, and whether the assessee is entitled to another opportunity of hearing.

Which sections of the Income-tax Act were involved?

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

For Respondent: Shri K. Mehboob Ali Khan (CIT) – Ld. DR

Heard together (2 matters)

ITA No.11/ASR/2025
ITA No.117/ASR/2025

Read from the judgment's own cause title. This page is filed under one of them.

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.

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.

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