AI Structured Summary
Not yet generated for this judgment
Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
ITA No.1126/Del/2026 arises from order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”), dated 10.11.2025, passed by Ld. CIT(Exemptions), Chandigarh. ITA No.1127/Del/2026 arises from again an order u/s 12AB(1)(b)(ii) of the Act dated 08.11.2025, by Ld. CIT(Exemptions), Chandigarh.
In both the matters the opportunities afforded for hearing could not be availed of by the assessee, leading to rejection of the concerned application in both the cases.
Since the matters are interconnected, hence, they are being disposed of through a single order.
In both the cases, the assessee has, more or less, filed identical grounds of appeal, which challenge the action of Ld. CIT(E) and also challenge the denial of opportunity to present the facts.
On the last date of hearing, none attended on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR took us through the impugned orders in both the appeals and stated that sufficient opportunities were given to the assessee but the same were not availed of.
We have carefully considered the submissions of Ld. DR and have gone through the records before us. We find that the assessee has apparently filed two applications for registration u/s 12A(1)(ac)(ii) of the Act, both dated 16.08.2025. It is noticed that the Ld. CIT(E) gave several opportunities but the same could not be availed of by the assessee. Considering the totality of facts and circumstances of the two cases, we are of the view that in the interest of substantive justice, the impugned orders in these two matters deserve to be set aside and the matters remanded back to the file of Ld. CIT(Exemptions) for fresh consideration after providing an adequate opportunity of being heard. The assessee would do well to avail of such opportunity and make a presentation of facts.
In the result, these appeals are allowed for statistical purposes.