Shri Gau Sewa Sangh vs Exemption Ward

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the order dated 16.09.2025 passed by the ld. Commissioner of Income-tax (Exemptions)-Chandigarh [hereinafter referred to as the Ld. CIT(E)] under Section 12AB/(I)(B)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

It is the case of the assessee that the Learned CIT(A) has dismissed the appeal though assessee sought for adjournment on the notices issued directing the assessee to furnish certain details in respect of the application for registration under section 12A(1)(ac)(ii) of the Act on 20.08.2025.

In this regard, Learned Counsel for the assessee has drawn our attention at page 82 filed before us, being the screen short of notice served upon the assessee. It was further contended by him that the assessee was required to prepare it in proper format which was required to be done by the counsel who was otherwise busy in audits and ITR filing and therefore, adjournment was sought for. Such reply of the assessee was also appearing at pages 87 & 90 of the paper book filed in the matter. It has been prayed by the Learned Counsel that further opportunity of being heard by the Leaned CIT(E) be given to the assessee and liberty to furnish further relevant papers before the Learned CIT(E) for effective adjudication of the application seeking registration under Section 12A(1)(ac)(ii) of the Act dated 20.08.2025 made by the assessee. Rather, he had undertaken to furnish all the relevant papers as required to be submitted by the assessee as per the directions to be passed by the Learned CIT(E) for proper adjudication of the issues.

Such submissions made by the Learned AR has not been controverted by the Learned DR with all his fairness.

Having heard the Learned Counsels appearing for the parties and having regard to the facts and circumstances of the matter, since, the assessee was not been able to furnish the documents before the Learned CIT(E) for adjudication of the issues itself, for effective consideration of the matter, the appeal is disposed of by remitting the issue to the file of the Learned CIT(E) for denovo consideration of the matter upon considering the evidences in support of application seeking registration or any other evidence which the assessee may choose to file at the time of hearing of the appeal. We also make it clear that in the event, the assessee does not cooperate with the Learned CIT(E), the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.

In the result, appeal preferred by the assessee is allowed for statistical purposes.