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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Chandigarh [CIT(E), in short] dated 19.02.2026 rejecting the approval/registration sought u/s 12A/(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
From the perusal of the orders, it is observed that Ld. CIT(E) has denied the registration u/s 12A(1)(ac)(ii) of the Act as the assessee has failed to provide the details as sought for time to time and thus, the Ld. CIT(E) was the opinion that the assessee has failed to substantiate the charitable activities and genuineness of its objects.
Before us, the Ld. AR of the assessee submits that the assessee though was not able to file the details before the Ld. CIT(E), however, it is requested that if one opportunity is granted, assessee would file all the documentary evidences as required by Ld. CIT(E) in order to establish the charitable nature of the activities carried out by it.
Per contra, the Ld. CIT-DR supported the orders of Ld. CIT(E) and requested for the confirmation of the same.
We have heard the rival submissions and from the perusal of the order of Ld. CIT(E), though despite of various opportunities, assessee was failed to file any details to establish the genuineness of its activity being carried out for charitable purposes thus, the ld. CIT(E) has denied the registration u/s u/s 12A(1)(ac)(ii) of the Act.
Under these facts and circumstances of the case and in the interest of natural justice, one more opportunity is allowed to the assessee and issue is remitted back to the file of Ld. CIT(E) for fresh adjudication on merits in accordance with law after providing reasonable opportunities to the assessee. The Assesse is also directed to file the necessary evidences before the Ld. CIT(E) in order to establish the genuineness of its activity. With these directions, all the grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.