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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order/intimation letter dated 03.10.2025 passed by the Ld. Commissioner of Income-tax (E), Chandigarh [hereinafter referred to as the Ld. CIT(E)] under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application of the assessee for registration under Section 12A of the Act.
It was submitted by the Ld. Counsel for the assessee that the assessee’s application was rejected on the ground that the earlier application of the assessee for registration under Section 12A(1)(ac)(iii) was rejected by and under the order of the CIT(E) dated 26.02.2024. It was further submitted by the Ld. Counsel that against the order dated 26.02.2024, no appeal was filed by the assessee before the Tribunal and the assessee chose to resubmit the application for registration, in response to which the order/intimation letter dated 03.10.2025 has been conveyed to the assessee.
We have heard the parties and perused the record. It is now well settled that the rejection of earlier applications cannot be a aground for the CIT(E) to reject the subsequent applications for registration under Section 12A of the Act. Under these facts and circumstances of the matter, we restore the matter to the file of the Ld. CIT(E) with a direction to re-consider the application of the assessee on merits upon considering the material available on record and any other material evidence that the assessee may choose to file at the time of hearing and upon affording a reasonable opportunity of being heard to the assessee.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.