A.D. EDUCATIONAL SOCIETY ,FARIDABAD V. CIT EXEMPTION, CHANDIGARH , CHANDIGARH

ITA 1691/CHANDI/2025

AI Insights

The case involves M/s A.D. Educational Society, which appealed against the rejection of their registration applications under sections 12(1)(ac)(ii) and 80G(5)(iii) of the Income Tax Act. The applications were initially rejected by the Commissioner of Income Tax (Exemptions), Chandigarh, due to the assessee's failure to provide necessary information/documents. The tribunal, considering the principles of natural justice and the submissions of the assessee's representative, decided to set aside the previous orders and remand the matter back for a fresh evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840472 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAV BANSAL LD
• Assessee Lawyers: RAJAT CHAUDHARY LD. VIRTUAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं. / ITA No.1691/CHANDI/2025 & 2. आयकर अपील सं. / ITA No.1692/CHANDI/2025 M/s A.D. Educational Society C/o R.S. Poonia (CA) D-82B, Siwad Area, Krishna Nagar Bapu Nagar, Jaipur-302015 बनाम/ Vs. CIT (Exemptions) Sector-17E Chandigarh - 160017 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAAA-4089-L (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual) ŮȑथŎकीओरसे/Respondent by : Sh. Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 19.02.2026 घोषणाकीतारीख /Date of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application u/s 12(1)(ac)(ii) and consequential rejection of application seeking registration u/s 80G(5)(iii) vide impugned orders dated 03-11-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeals before us. Upon perusal of para 3.2 of order passed by Ld. CIT(E) rejecting registration u/s 12A(1)(ac)(ii), it could be seen that the assessee failed to supply the requisite Printed from counselvise.com 2 information / documents as called for by Ld. CIT(E). Accordingly, the twin registrations were denied against which the assessee is in further appeals before us. The Ld. AR stated that the assessee is in a position to substantiate its registration applications and accordingly, prayed for another opportunity of hearing which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned orders are set aside and the twin registration applications are restored back to the file of Ld. CIT(E) for fresh consideration. The assessee is directed to plead and prove its applications forthwith. 3. Both the appeals stand allowed for statistical purposes. Order pronounced on 24th February, 2026. -Sd- -Sd- (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 24.02.2026 आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to : 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3. आयकरआयुƅ/CIT 4. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF ASSISTANT REGISTRAR ITAT CHANDIGARH Printed from counselvise.com "