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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2025-26, arises against the CIT (Exemption), Chandigarh’s DIN & order No.ITBA/EXM/S/155/2025-26/1075423795(1) dated 02.04.2025, in proceedings u/s 12A of the Income T ax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset during the course of hearing that the learned CIT(E)’s detailed discussion has quoted the assessee’s failure in filing all the re levant details thereby declining it’s claim of section 12A registration as a char itable trust.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee , possibility of some communication gaps between the taxpayer and it’s arguing counsel/auditor could not be altogether ruled out.
Faced w ith this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the le arned CIT(E) for his afresh appropriate adjudication, within three effective opportunitie s subject to a rider that the taxpayer shall plead and prove the case at it’s own risk and responsibility, in consequential proceedings.
Ordered accor dingly.
This assessee’s appeal is allowed for statistical purposes.