AI Structured Summary
Not yet generated for this judgment
Judgment
PERSHRI ANUBHAV SHARMA, JUDICIAL MEMBER:
This appeal is preferred by the Assessee against the order dated 06.03.2026 of the Commissioner of Income-tax, Exemption, Chandigarh (hereinafter referred as ‘Competent Authority’) against the rejection of Application u/s 12AB and cancellation of registration u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 for AY: 2026-27.
During hearing none appeared for appellant though notice are issued. No more notice is justified and on hearing ld. DR we find that ld. CIT(E) has rejected the application of assesse and canceled the registration primarily on the basis that assesse had failed to respond to the notices and in this context as we go through the impugned order of ld. CIT(E) the same mentions of notice dated 05.11.2025 being issued, however, there is no mention of the mode of service and that satisfaction of ld. CIT(E) that notice was served on the assesse. We find from the form 35, that the application of assesse was accompanied by various documents and the same could have been made basis for examining the eligibility, however, application has been dismissed for non-compliance only.
In the light of aforesaid facts and circumstances, we consider it appropriate case to restore the issue involved in the application to the files of ld. CIT(E) with a direction to issue fresh notice and pass order afresh. The appeal is allowed for statistical purposes.
Order pronounced in the open court on 29.07.2026