AI Structured Summary
Not yet generated for this judgment
Judgment
PER AMITABH SHUKLA, ACCOUNTANT MEMBER:
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Chandigarh, dated 13.03.2026 under section 82G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(E) has denied registration u/s 80G on the sole premise that its application u/s 12A has been dismissed. The ld. Counsel submitted that its appeal in ITA No.2814/Del/2026 challenging denial of registration u/s 12A has been heard by the ‘E’ Bench and that its appeal is likely to be allowed for statistical purposes. It was requested that accordingly this appeal may also be set-aside to ld. CIT(E) for reconsideration. The ld. DR did not pose any serious objection to the said proposal.
Heard both the parties and perused the material available on records.
We have noted that assessee’s appeal in ITA No.2814/Del/2026 challenging denial of registration u/s 12A has been vide order dated 13.07.2026 allowed for statistical purposes and the matter been set-aside to ld. CIT(E) for reconsideration. Accordingly, we set-aside the order of the Ld. CIT(E) and direct him to re-adjudicate the matter in accordance with law and after giving due opportunity of being heard to the assessee. It shall be bounden upon the assessee to comply with the statutory notices and any non-compliance shall 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 only.
Order pronounced in the open court on 29th July, 2026.