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Judgment
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 19.11.2025 of the CIT Exemptions, Chandigarh (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN: ITBA/EXM/F/EXM45/2025-26-1082772889(1) for registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY: 2025-26.
At the time of hearing, it was found that, while passing the impugned order the Ld. Competent Authority has observed that, in spite of giving sufficient opportunities, assessee could not furnish details/documents to ascertain genuineness of the activities, and considering that assessee may not be interested to prosecute the application, the same was dismissed.
Ld. AR has submitted that, for the purpose of renewal of the above registration, the society had applied by filing prescribed form 10AB No.136143720120625 dated 12.06.2025. The Ld. CIT issued a query letter dated 22.07.2025 to the assessee, which was duly responded by the assessee but the Ld. CIT found it not legible, hence issued a letter dated 29.10.2025 to provide him a legible copy of the documents by 06.11.2025. Against this, the assessee vide request dated 06.11.2025 submitted at ITBP Portal, sought the adjournment upto 20.11.2025 but the impugned order was passed.
In the light of the aforesaid, the ends of justice will be well served by giving assessee an opportunity to file relevant submissions and evidences before the Ld. Competent Authority. The appeal is allowed for statistical purposes and the issues are restored to Ld. CIT(E) for giving fresh opportunity of hearing to the assessee.