TCI Institute Of Logistics vs Exemptions Ward

PER MAHAVIR SINGH, VP :

These appeals by the assessee are directed against the separate orders both dated 24.2.2026 of the Ld. CIT(Exemption), Chandigarh passed u/s. 12AB(1)(ac)(ii) and u/s. 80G of the Income Tax Act, 1961 respectively.

Ld. AR has submitted that Ld. CIT(E) has erred in law and facts by passing the exparte order rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(iii) in the absence of evidence. He further submitted that Ld. CIT(E) while rejecting the approval u/s. 80G of the Act noted that in the absence of registration u/s. 12AB does not make the requirement for approval as mandated by section 80G(5) of the Act, thus the approval u/s. 80G(5) of the Act was declined, without giving sufficient opportunity to the assessee/applicant. Therefore, it was requested to remit back the issues in both the appeals to the file of the CIT(E) to adjudicate the same afresh, after giving adequate opportunity of being heard to produce the requisite documents before the Ld. CIT(E) in order to canvass its case. Ld. DR relied upon the orders of the Ld. CIT(E).

We have heard both the parties and perused the records. It is undisputed fact that Ld. CIT(E) passed both the exparte orders rejecting the application filed in Form 10AB for registration u/s. 12A(1)(ac)(iii) in the absence of requisite evidences and also declined the approval u/s. 80G in the absence of registration u./s 12AB of the Act. In view of the aforesaid factual matrix and in the interest of justice, we deem it fit and proper to remit back the issues to the file of the Ld. CIT(E) to adjudicate the same afresh, after making necessary verification, if any, and afford adequate opportunity of being heard to the assessee in order to furnish the requisite documents/evidences before him so as to substantiate its case adequately and then decide the issues, in accordance with law, afresh. However, Assessee is directed through the Ld. AR to furnish the complete details/ evidences before the Ld. CIT(E) in accordance with law and fully cooperate with him during the proceedings. We hold and direct accordingly.

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner.