Shri Radha Krishan Goshala vs Exemptions Ward, Rohtak

Per Mahavir Singh, Vice President:

These appeals by the assessee are directed against the order of learned CIT(Exemptions), Chandigarh dated 12^th November, 2025 passed under Section 12AB and 80G of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').

Nobody appeared on behalf of the assessee at the time of hearing. It is observed that the learned CIT(Exemptions) has rejected the application in Form 10AB of the assessee for grant/approval of registration under Section 12AB and Section 80G of the Act by passing an ex-parte order without giving proper notice to the assessee or following principles of natural justice. In our opinion, one more opportunity can be granted to the assessee to explain its case before him. Learned CIT-DR has no serious objection to the same.

In this view of the matter, in the interest of justice, we set aside the issue of grant/approval of registration under Section 12AB and Section 80G of the Act to the file of the learned CIT(Exemptions) for fresh adjudication. Needless to say that he will afford sufficient opportunity to the assessee of being heard in the matter to explain its case with necessary evidences/documents, as required by him. Thereafter, the case of the assessee will be decided in accordance with law.

In the result, both the appeals of the assessee are allowed for statistical purposes.