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Judgment
ORDER
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal by the assessee is directed against the orders of the Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “CIT(E)”] vide order dated 10.11.2025.
The assessee has raised the following grounds in appeal:-
1.That the Worthy CIT(E), Chandigarh has erred, both in law and on facts in rejecting the appellant’s application for registration u/s 12A(1)(ac) (ii) r.w.s. 12AB vide order dt. 10-11-2025, is contrary to law, facts and procedure and therefore liable to be quashed.
2.That on facts and legal position of the case, the Worthy CIT(E) has erred in passing a mechanical, non -speaking and cryptic order without conducting the mandatory inquiry into the appellant’s objects, accounts, activities and evidences on record.
3.That on facts, circumstances of the case the order passed by worthy CIT(E) deserves to be quashed since the same has been passed without affording reasonable opportunity of being heard to the appellant.
4.That the appellant craves leave for any addition deletion or amendment in the grounds of appeal on or before the disposal of the same.
The Ld. CIT(E) rejected the application by order dated 10-11-2025 observing as under:
5.In view of the above discussions, the present application of the applicant filed in Form 10AB u/s 12A(1)(ac)(ii) of the Act is disposed of as being deficient in factual evidences in the absence of the requisite submissions of the applicant at the scheduled hearings. Accordingly, the application filed by the applicant for registration u/s 12AB of the Act is hereby rejected and this rejection will also supersede any registration granted u/s 12AB of the Act by any authority at any earlier time.
The Ld. DR has submitted that the Ld. AR has failed to provide the relevant documents before the Ld. CIT (E), the application was rightly.
We have heard the rival contentions and perused the material available on record. The assessee has filed the part details before the Ld. CIT(E) regarding the trust and also sought adjournment but assessee has failed to file the relevant documents/ evidences. The Ld. CIT(E) rejected the registration application u/s 12AB of the Act. Since in the instant case the Ld. CIT(E) has dismissed the appeal in non-compliance therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(E) with a direction to grant one final opportunity to the assessee to substantiate , its claim and decide the issue as per fact and law. The assessee is also directed to appear before the Ld. CIT(E) and co-operate in the proceedings. The grounds raised by the assessee are accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purpose.