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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
This is a batch of two appeals pertaining to the same assessee, which for the sake of convenience is being disposed of through a single order. It is seen that ITA No.1023 pertains to an order rejecting the application for registration filed by the assessee u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereafter as “the Act”). It is further seen that in this case, as recorded on pages 5 to 6 of the impugned order, the assessee could not comply to the terms of notices issued by the Ld. CIT(E)-Chandigarh and thereafter an adverse view was taken in an ex parte manner, vide order dated 12.11.2025. The matter in ITA No.1022 pertains to an application for registration u/s 80G of the Act, which has been rejected on the ground that the application u/s 12AB of the Act was already rejected.
The aggrieved assessee has approached the ITAT with grounds challenging the action of Ld. CIT(E) in both the matters and it is seen that the denial of opportunity has been presented as the major grievance.
Before us the Ld. AR pointed out that inadequate opportunity was provided and therefore the assessee could not present the necessary documents etc. before the Ld. CIT(E). It was the prayer that this matter may be remanded back for a fresh round of adjudication before the Ld. CIT(E).
The Ld. DR relied on the contents of the impugned order.
We have considered the submissions of Ld. AR/DR and have gone through the records before us. A perusal of the documents filed would reveal that the impugned order has been passed in an ex parte manner and even the fact that there is a continuing registration us/ 12AB of the Act which is in force till AY 2026-27 has not been considered. Accordingly, in the interest of substantive justice, we deem it fit to set aside the impugned order in ITA 1023 and remit the same back to the file of Ld. CIT(E) for fresh adjudication.
Similarly, since the application u/s 80G of the Act has been rejected merely on the ground that the application u/s 12AB of the Act was rejected, hence, even in this matter (ITA No.1022) the impugned order is set aside and the issue is remanded back to the file of Ld. CIT(E) for fresh adjudication.
In the result, both these appeals are partly allowed for statistical purposes.