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Facts
The assessee, Guru Gobind Singh Study Circle, appealed against the rejection of its application for registration/approval under section 80G(5)(iii) by the Commissioner of Income Tax (Exemption), Chandigarh. The approval was denied due to alleged non-compliance by the assessee as detailed in the impugned order.
Held
The Tribunal, invoking the principles of natural justice, set aside the impugned order and remanded the matter back to the CIT(E) for a fresh (de novo) adjudication. The assessee was directed to present and prove its case forthwith before the CIT(E).
Key Issues
Rejection of application for 80G(5)(iii) registration due to non-compliance and the application of principles of natural justice in such cases.
Sections Cited
Section 80G(5)(iii) of the Income Tax Act, Rule 34(4) of Income Tax (Appellate Tribunal) Rules, 1963
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Income Tax Appellate Tribunal, ‘DB’, AMRITSAR BENCH, AMRITSAR
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI UDAYAN DAS GUPTA, JM
(िनधा�रण वष� / Assessment Year: 2025-26) Guru Gobind Singh Study Circle CIT (Exemption) बनाम/ Vs. Model Town Extension Chandigarh Ludhiana 141002 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATG-2984-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/Appellant by : Shri Subhash Jain (CA) – Ld.AR ��थ�कीओरसे/Respondentby : Shri Sunil Kumar Yadav (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 23-07-2025 घोषणाकीतारीख /Date of Pronouncement : 07-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application seeking registration / approval u/s 80G(5)(iii) of the Act vide impugned order dated 04-12- 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 the impugned order, it could be seen that the approval has been denied for non-compliance on the part of the assessee. The only prayer of Ld. AR is to afford another opportunity of hearing to plead and prove its case. The Ld. CIT-DR, on the other hand, has pleaded for dismissal of the appeal.
Keeping in mind the principles of natural justice, we set aside the impugned order and restore and the matter of registration back to the file of Ld. CIT(E) for de novo adjudication by way of speaking order with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.