M/s New Era Educational Society vs Exemptions Ward, Rohtak

Per Mahavir Singh, Vice President:

This appeal by the assessee is directed against the order of learned CIT(Exemptions), Chandigarh dated 8^th November, 2025 passed under Section 12AB of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').

At the outset, learned Counsel for the assessee pointed out that learned CIT(Exemptions) has rejected the application of the assessee in Form 10AB for grant of registration under Section 12AB of the Act without giving proper notice or following principles of natural justice. She, therefore, requested that the order of learned CIT(Exemptions) may be set aside with a direction to give one more opportunity to the assessee to present its case.

Learned CIT-DR submitted that despite several opportunities being granted to the assessee, there was non-compliance on the part of the assessee. However, he did not raise any serious objection in setting aside the matter for fresh adjudication.

After considering the submissions of both the sides and perusing the material placed before us, we find that learned CIT(Exemptions) has passed an ex-parte order on account of non-appearance of the assessee. In our opinion, one more opportunity can be granted to the assessee to explain its case before him. Therefore, in the interest of justice, we set aside the issue of grant of registration under Section 12AB of the Act to the file of the learned CIT(Exemptions) for fresh adjudication. Needless to say that he will afford sufficient opportunity to the assessee of being heard in the matter to explain its case with necessary evidences/documents, as required by him. Thereafter, the case of the assessee will be decided in accordance with law.

In the result, the appeal of the assessee is allowed for statistical purposes.