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Judgment
The appeals filed by the assessee are against orders dated 05.06.2026 of Ld. Commissioner of Income Tax (Exemption), Chandigarh [hereinafter referred to as “the CIT(E)”] under section 12A and 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
Brief facts of of the case are that the applicant filed application for registration u/s 12A and 80G on 15.11.2025. Questionnaire dated 06.04.2026 requesting the applicant to furnish documents and details was issued. The assessee neither filed any reply nor sought any adjournment. Reminder was issued on 27.04.2026. On completion of proceedings, Ld. CIT(E) vide orders dated 05.06.2026 rejected applications u/s 12A and 80G of the Act.
Being aggrieved, appellant/assessee preferred above captioned appeals.
Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(E) vide ex parte orders rejected applications for non-compliance. The matters may be restored to the file of Ld. CIT(E).
Ld. Departmental Representative submitted that the assessee had failed to comply with the notices.
From examination of record in light of rival contention, it is crystal clear that Ld. CIT(A) rejected applications u/s 12A and 80G vide ex parte order for non-compliance by the applicant. The applicant has prayed for restoration of matter to Ld. CIT(E).
In view of above material facts and interest of justice, the impugned orders dated 05.06.2026 are set aside and the matters are restored to the file of Ld. CIT(E) for afresh decision in accordance with law after affording fair opportunity of hearing to the assessee.
In the result, the appeals filed by the assessee are allowed for statistical purposes.