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Judgment
PER MANISH AGARWAL, AM :
The captioned appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Chandigarh [“Ld. CIT(E)”] dated 06.03.2026 rejecting the approval/registration sought u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (“the Act”) and further registration u/s 80G(5) of the Act.
From the perusal of both the orders of ld. CIT(E), it is observed that the assessee has filed applications for granting registration u/s 12A(1)(ac)(ii) of the Act and also for approval u/s 80G(5) of the Act which were rejected as the assessee has failed to provide the details as sought from time to time and thus, the Ld. CIT(E) observed that it is difficult to verify both issues namely, the nature of objects & genuineness of activities of the applicant. Similarly, the application filed for approval u/s 80G(5) of the Act was also dismissed for want of details.
Before us, the Ld. AR of the assessee submits that though the assessee was not able to file the details before the Ld. CIT(E), however, he requested that if one more opportunity is provided, assessee will file all the documentary evidences before the Ld. CIT(E) to establish the genuineness of the activities carried out by the assessee.
Per contra, the Ld. Sr. DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.
Heard the parties and perused the material available on record. It is observed that Ld. CIT(E) has denied the registration u/s 12A(1)(ac)(ii) as the assessee has failed to file the requisite details to establish the genuineness of the activities carried by it and the charitable objects coupled with the commencement of such activities etc. Since the requisite details were not filed, ld. CIT(E) was not in the position to verify the genuineness of charitable activities carried out by the assessee society.
Under these circumstances of the case and in the interest of natural justice, the matter is remanded back to the file of Ld. CIT(E) for fresh adjudication in accordance with law after providing reasonable opportunities to the assessee. The Assessee society is also directed to file all the requisite details before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions, both captioned appeals of the assessee are allowed for statistical purposes.
In the result, both appeals of the assessee are allowed for statistical purposes.