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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This appeal arises from order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), passed by Ld. CIT(Exemptions), Chandigarh, vide order dated 08.11.2025.
On the last date of hearing, none attended on behalf of the assessee, but it was decided to proceed ahead with the adjudication with the help of Ld. DR.
In this case, it is seen that the Ld. CIT(Exemptions) was seized of an application for registration u/s 12A(1)(ac)(ii) of the Act filed by the assessee on 19.08.2025. Thereafter, a detailed questionnaire was issued for which several opportunities were given to the assessee. However, the assessee did not avail of such opportunities and thereafter his application was rejected.
The assessee has approached the ITAT with grounds challenging the action of Ld. CIT(Exemptions) and also challenging the denial of opportunity for presenting necessary documents.
The Ld. DR took us through the impugned order and pointed out that the assessee was provided with at least two substantive opportunities, which were not availed of. However, the Ld. DR had no objection in case the matter was to be remanded back for fresh consideration.
We have carefully considered the submissions of Ld. DR and have gone through the records before us. Considering the totality of facts and circumstances of this case, we deem it fit, in the interests of substantive justice to set aside the impugned order and remand this matter back to the file of Ld. CIT(Exemptions) for fresh consideration.
In the result, appeal is allowed for statistical purposes.