HARI YAMUNA SEHYOG SAMITI ,HIMACHAL PRADESH V. INCOME TAX OFFICER, NAHAN , HIMACHAL PRADESH

ITA 1670/CHANDI/2025

AI Insights

The Haryana Pythian Association filed two appeals against the orders of the CIT(E), Chandigarh, which rejected their applications for registration under sections 12AA and 80G of the Income Tax Act. The primary grievance was the alleged violation of the principle of natural justice, as the CIT(E) did not provide a reasonable opportunity for the Assessee to be heard. The tribunal noted that the Assessee had not complied with previous requests for documentation and evidence to substantiate their charitable activities, leading to the rejection of their applications. However, acknowledging the need for natural justice, the tribunal decided to restore the matter to the CIT(E) for a fresh decision, emphasizing the need for the Assessee to comply with procedural requirements and not delay the proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840484 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 09-12-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAV BANSAL
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Opportunity of being heard; Corroborative evidences; Principle of natural justice
• Section: 12AA; 80G

Judgement Text

" आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1641/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2025-26 U/s 12AA Haryana Pythian Association, House No. 36, Sector 15, Panchkula 134109 बनाम Vs. The CIT(E), Chandigarh èथायी लेखा सं./ PAN NO: AAEAH3842C अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent And आयकर अपील सं./ ITA No. 1642/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2025-26 U/s 80G Haryana Pythian Association, House No. 36, Sector 15, Panchkula 134109 बनाम Vs. The CIT(E), Chandigarh èथायी लेखा सं./ PAN NO: AAEAH3842C अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राजèव कȧ ओर से/ Revenue by : Sh. Manav Bansal, CIT DR सुनवाई कȧ तारȣख/Date of Hearing : 12.02.2026 उदघोषणा कȧ तारȣख/Date of Pronouncement : 25.02.2026 Printed from counselvise.com 1641 & 1642-Chd-2025 2 आदेश/Order Per Krinwant Sahay, AM : Captioned appeals have been filed by the assessee against the separate orders each dated 29.10.2025 passed by the Ld. CIT, Exemptions, Chandigarh 2. At the outset, ld. Counsel for the Assessee submitted that through the identical grounds raised in both the appeals, the foremost grievance of the Assessee is that the Ld. CIT(E), Chandigarh erred in violating the principal of natural justice by not providing reasonable opportunity of being heard to the applicant and passed the orders by rejecting the applications of the Assessee for Registration u/s 12AA / 80 G of the Act and as such the orders passed by the Ld. CIT(E) in both the appeals deserves to be quashed. 3. Per contra, Ld. DR relied on the order of the Ld. CIT(E). 4. We have considered the findings given by the Ld. CIT(E) in the orders wherein, the Ld. CIT(E) had directed Printed from counselvise.com 1641 & 1642-Chd-2025 3 the Assessee to furnish supporting evidence to demonstrate the nature and genuineness of the charitable activities but no corroborative documentary evidence / details or other verifiable records were furnished by the Assessee and in the absence of any documentary evidences / details, the Ld. CIT(E) rejected the applications of the Assessee for grant of registration in both the cases. From the orders of the Ld. CIT(E), it is evident that opportunities were given to be Assessee but the Assessee did not comply with. It neither filed the required details nor documents as sought by the Department. It is a very serious thing where Assessee’s / applicants are not appearing nor filing the requisite information before the lower authorities and directly coming to the Tribunal. Therefore, as discussed with ld. AR, a cost of Rs. 5,000/- (Rs. Five thousand only) is imposed upon the Assessee which is required to be deposited by the Assessee in the ‘Poor Patient Welfare Fund’ maintained by PGIMER, Chandigarh within 15 days of receipt of this order. Printed from counselvise.com 1641 & 1642-Chd-2025 4 5. However, ongoing through the material available on record and considering that the submissions of the Assessee were not considered by the Ld. CIT(E) and keeping in view the element of natural justice, we feel one more opportunity needs to be provided to the Assessee to produce and furnish necessary documents / information before the Ld. CIT(E). In view of this, the matter in both the appeals are restored to the file of the CIT(E) for decision afresh. Needless to say, that the ld. CIT(E) will give proper opportunity to the Assessee to present its case and to furnish necessary evidences and details. The Assessee is also directed to present its case before the Ld. CIT(E) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal. 6. In the result, the appeals of the Assessee stand allowed for statistical purposes. Order Pronounced on 25.2.2026. Sd/- Sd/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member “आर.क े.” Printed from counselvise.com 1641 & 1642-Chd-2025 5 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "