SHIV MANAV NIRMAN SANSTHAN,AMBALA, HARYANA vs. COMMISSIONER OF INCOME TAX(EXEMPTION), CHANDIGARH

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ITA 666/CHANDI/2023Status: DisposedITAT Chandigarh03 December 2024AY 2023-24Bench: SHRI RAJPAL YADAV (Vice President), DR KRINWANT SAHAY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that since the Section 12A registration matter was pending, the Section 80G rejection should also be remanded to the CIT(E). Both issues are to be decided together after affording the assessee an adequate opportunity of hearing.

What were the facts?

The assessee's application for registration under Section 80G was rejected by the CIT(E) solely because the assessee was not registered under Section 12A. The assessee's Section 12A application was already pending before the CIT(E) after being remanded by the ITAT.

What were the issues?

Whether the rejection of Section 80G registration is valid when the assessee's Section 12A registration is pending and has been remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2023-24 Shiv Manav Nirman Sansthan Vs. The CIT (Exemption), बनाम C/o Rajiv Goel and Associates, Chandigarh 179, Bank Road, Ambala Cantt 133001 �थायी लेखा सं./PAN No: ABCTS8893C अपीलाथ�/ APPELLANT ��यथ�/ REPSONDENT (Hybrid Hearing) �नधा�रती क� ओर से/Assessee by : Shri Dhruv Goel, CA राज�व क� ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क� तार�ख/Date of Hearing : 02.12.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 03.12.2024 आदेश/Order Per Krinwant Sahay, A.M.:

Appeal in this case has been filed by the Assessee against the order dated 12.09.2023 passed by ld. Commissioner of Income Tax (Exemption), Chandigarh [ herein referred to as ‘CIT(E’) ]. It is related to rejection of application by CIT (E), Chandigarh for registration u/s 80G of the Income Tax Act, 1961 (in short 'the Act'). The rejection has 666-hd-2023 – Shiv Manav Nirman Sansthan, Ambala 2 been made by ld. CIT (E) on the sole ground that as on the date of order, the Assessee was not registered u/s 12A of the Act.

2.

During the proceedings before us, Ld. Counsel of the Assessee has submitted that the Chandigarh Bench of ITAT Chandigarh in has already remanded the rejection of the Assessee’s registration application u/s 12A to the ld. CIT (E), Chandigarh and the matter is pending before the ld. CIT (E), Chandigarh. So, a request is made to remand this issue also to the file of the CIT (E).

3, The ld. DR has no objection to the above request of the ld. Counsel for the Assessee.

4.

We find that since the matter of Assessee’s Registration application u/s 12A of the Act is lying with CIT (E), Chandigarh, therefore, we are of this considered view that this appeal should also be remanded back to the CIT( E), Chandigarh so that both the issues can be taken up together. Accordingly, the impugned order is set aside and the matter is remitted to the file of the CIT(E), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no 666-hd-2023 – Shiv Manav Nirman Sansthan, Ambala 3 doubt, shall cooperate in the fresh proceedings before the CIT(E). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 5 In the result, the appeal stands allowed for statistical purposes. Order pronounced on 03.12.2024.

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