Section 12A(1)(ac)(ii) of the Income Tax Act

Shri Shyam Parwar Sangh Punjab Regd, Bathinda vs. The CIT (Exemptions) Chandigarh, Chandigarh

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1490/Chandi/2025 & 2. आयकर अपील सं. / Ita No.47/Chandi/2026 Shri Shyam Parwar Sangh Punjab Regd. Cit(E) बनाम/ H.No.3481-82, Mehna Chowk Cr Building, Sector – 17, Vs. Bhatinda - 151001 Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aagts-7111-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rohit Garg (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23-04-2026 घोषणाकीतारीख /Date Of Pronouncement : 27-04-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Applications Seeking Registration U/S 12A(1)(Ac)(Ii) & Approval U/S 80G Vide Impugned Orders Dated 12-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. Upon Perusal Of Impugned Order Rejecting Registration U/S 12A(1)(Ac), It Could Be Seen That The Application Has Been Rejected For Want Of Compliance From The Assessee. Consequently, Approval Sought U/S 80G Was Also Denied. Aggrieved, The Assessee Is In Further Appeals Before Us. The Only Prayer Of Ld. Ar Is Another Opportunity Of Hearing Which Has Been Opposed By Ld. Cit(A). 3. Keeping In Mind The Principles Of Natural Justice, We Deem It Fit To Grant Another Opportunity Of Hearing To The Assessee. Accordingly, Impugned Orders Are Set Aside & Both The Application Stand Restored Back To Ld. Cit(E) For Fresh Consideration. The Assessee Is Directed To Plead & Prove Its Case Forthwith. 4. Both The Appeals Stand Allowed For Statistical Purposes. Order Pronounced On 27Th April, 2026 (Rajpal Yadav) (Manoj Kumar Aggarwal)

Shri Shyam Parwar Sangh Punjab Regd. Bathinda, Bathinda vs. The CIT(Exemptions), Chandigarh

The appeals stand allowed for statistical purposes

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1490/Chandi/2025 & 2. आयकर अपील सं. / Ita No.47/Chandi/2026 Shri Shyam Parwar Sangh Punjab Regd. Cit(E) बनाम/ H.No.3481-82, Mehna Chowk Cr Building, Sector – 17, Vs. Bhatinda - 151001 Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aagts-7111-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rohit Garg (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23-04-2026 घोषणाकीतारीख /Date Of Pronouncement : 27-04-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Applications Seeking Registration U/S 12A(1)(Ac)(Ii) & Approval U/S 80G Vide Impugned Orders Dated 12-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. Upon Perusal Of Impugned Order Rejecting Registration U/S 12A(1)(Ac), It Could Be Seen That The Application Has Been Rejected For Want Of Compliance From The Assessee. Consequently, Approval Sought U/S 80G Was Also Denied. Aggrieved, The Assessee Is In Further Appeals Before Us. The Only Prayer Of Ld. Ar Is Another Opportunity Of Hearing Which Has Been Opposed By Ld. Cit(A). 3. Keeping In Mind The Principles Of Natural Justice, We Deem It Fit To Grant Another Opportunity Of Hearing To The Assessee. Accordingly, Impugned Orders Are Set Aside & Both The Application Stand Restored Back To Ld. Cit(E) For Fresh Consideration. The Assessee Is Directed To Plead & Prove Its Case Forthwith. 4. Both The Appeals Stand Allowed For Statistical Purposes. Order Pronounced On 27Th April, 2026 (Rajpal Yadav) (Manoj Kumar Aggarwal)

Sanjiv Bansal Charitable Trust, Karnal vs. Commissioner of Income Tax Exemption, Chandigarh

The appeal stand allowed for statistical purposes