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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Chandigarh, dated 13.03.2026 passed under section 12A of the Act. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, ld. Counsel for the assessee submitted that its rights on natural justice have been violated in as much as the impugned order u/s 12A dated 13.03.2026 has been passed without giving adequate opportunity of being heard. It was contended that the rejection was done on the premise that assessee had failed to provide supplementary trust deed and unsigned financials. The ld. Counsel submitted that the same is now available. A copy was provided.
The ld. Counsel assured that full cooperation would be made to the Revenue authorities and that the matter be remitted back to the CIT(E) for re-adjudication.
The ld. DR though relying upon the order of lower authorities did not oppose to the proposed move.
Heard rival parties in the light of material available on record.
The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by ld. CIT(E) to reject assessee’s application on the premise of non-submission of required documents. We are conscious that no litigant gains by non-prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be at liberty to file all or any documents deemed necessary for grant of registration and shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.