Maa Shakuntla Devi Memorial Education Society vs Commissioner Of Income Tax (Exemptions)-Chandigarh

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

The present appeal arises from order dated 12.11.2025, passed by Ld. CIT(Exemption)-Chandigarh through which an application for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), has been rejected. In this case, it is seen that on pages 5 to 6 of the impugned order it is clearly recorded that the opportunities provided to the assessee could not be availed of and thus, an ex parte order was passed against the assessee.

The aggrieved assessee has approached the ITAT with grounds challenging this ex parte order.

Before us the Ld. AR stated that adequate opportunity was not provided to the assessee and the Ld. CIT(E) has completely disregarded a valid and continuing registration u/s 12A(1)(ac)(i) of the Act which was in force till AY 2026-27. The Ld. AR pleaded for one more chance to present the facts before the Ld. CIT(E).

We have carefully considered the submissions of Ld. AR/DR and have gone through the records before us. We find that indeed there has been a degree of denial of natural justice and we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(E) for fresh adjudication. The assessee is expected to present all necessary documents and facts before the Ld. CIT(E) for him to appreciate and pass a speaking order.

In the result, appeal is partly allowed for statistical purposes.