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Judgment
PER VIMAL KUMAR, JM:
The appeal filed by the assessee is directed against the order dated 18.03.2026 under section 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “the CIT(E)”] for A.Y.2027-28.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) erred in rejecting application u/s 80G of the Act by holding that the assessee failed to submit documents and replies. The matter may be restored to the file of ld. CIT(E).
Ld. Departmental Representative relied on impugned order.
From examination of record, it is crystal clear that Ld. CIT(E) vide impugned order rejected the application for registration u/s 80G of the Act by holding that the assessee failed to submit documents and replies whereas the same were duly furnished. In view of above material facts and in the interest of substantial justice, impugned order dated 18.03.2026 is set aside and the matter is restored to the file of Ld. CIT(E) for fresh decision in accordance with law after affording fair opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the Ld. CIT(E) on the date of hearing and cooperate with the tax authorities.
In the result, the appeal filed by the assessee is allowed for statistical purposes.