HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH V. ITO NAHAN, HIMACHAL PRADESH

ITA 1489/CHANDI/2025

AI Insights

The case involves multiple appeals by Hari Yamuna Sehyog Samiti against the orders of the CIT Exemptions, Chandigarh, and the PCIT, which rejected the applications for registration under sections 12AA and 80G of the Income Tax Act. The tribunal noted a significant delay in one of the appeals but condoned it based on the assessee's affidavit. The primary grievance was the alleged violation of the principle of natural justice, as the CIT(E) had passed orders without providing a reasonable opportunity of being heard. The tribunal found that although opportunities were given, the assessee failed to comply by not providing necessary details or documents. However, considering the element of natural justice, the tribunal decided to provide one more opportunity to the assessee to furnish the required documents.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 840501 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2025-2026
• Appeal Filed On: 18-11-2025
• Other Referred Cases: Kaakkum Karangal vs. The ITO in ITA No. 1561/Chny/2023
• Laws Referred To: Section 12AA, Section 80G
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANAV BANSAL
• Assessee Lawyers: PARIKSHIT AGGARWAL
• Keywords: Opportunity of being heard; 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. 1471/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2025-26 (us/ 12AA ) Hari Yamuna Sehyog Samiti, Vikas Walia Building, Ward No. 7, Main market, Paonta Sahib, Solan, HP 173025 बनाम Vs. The ITO, Nahan èथायी लेखा सं./ PAN NO: AACAH3504R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent आयकर अपील सं./ ITA No. 1489/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2025-26 (us/ 80G ) Hari Yamuna Sehyog Samiti, Vikas Walia Building, Ward No. 7, Main market, Paonta Sahib, Solan, HP 173025 बनाम Vs. The ITO, Nahan èथायी लेखा सं./ PAN NO: AACAH3504R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent AND आयकर अपील सं./ ITA No. 1670/CHD/2025 Ǔनधा[रण वष[ / Assessment Year : 2024-25 U/s 80G Hari Yamuna Sehyog Samiti, Vikas Walia Building, Ward No. 7, Main market, Paonta Sahib, Solan, HP 173025 बनाम Vs. The ITO, Nahan èथायी लेखा सं./ PAN NO: AACAH3504R अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 2 ( 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 : 26.02.2026 आदेश/Order Per Bench : Captioned appeals have been filed by the assessee against the separate orders dated 30.12.2025 (AYs 2025- 26) passed by the Ld. CIT Exemptions, Chandigarh and dt. 6.4.2022 (AY 2024-25) by Ld. PCIT. 3. The Registry has pointed out that there is a delay of 1255 days in filing of the appeal before the Tribunal in ITA No.1670/Chd/2025 for A.Y. 2024-24 (u/s 80G).. The Counsel of the Assessee has filed an application along with Affidavit on behalf of the Assessee, making prayer for condonation of delay. The affidavit of the Assessee is reproduced as under: - Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 3 Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 4 Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 5 Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 6 Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 7 Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 8 5. We have considered the detailed reasons given in the Application / Affidavit and keeping in view the facts and circumstances mentioned therein, we are inclined to condone the delay. 6. The ld. DR did not have any objection for condonation of delay. Accordingly, the delay in filing of the appeal in ITA No.1670/Chd/2025 is hereby condoned and we proceed to decide the appeal on merit. 7. At the outset, ld. Counsel for the Assessee submitted that though the identical grounds raised in the captioned 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) / PCIT in all the appeals deserve to be quashed. Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 9 8. Per contra, Ld. DR relied on the orders of the Ld. CIT(E) and pointed out that the Ld. CIT(E) / PCIT has although passed ex-parte orders but at the same time from the order of the Ld. CIT(E) in ITA No. 1471/Chd/2025), it is clear that six opportuneness were given to the Assessee but the Assessee did not comply with. It neither filed any details nor documents or sought any adjournment. 9. We have considered the findings given by the Ld. CIT(E) in the orders wherein, the Ld. CIT(E) / PCIT had directed the Assessee to furnish the necessary details but no details or other verifiable records were furnished by the Assessee and in the absence of any documentary evidences / details, the Ld. CIT(E) / PCIT rejected the applications of the Assessee for grant of registration in these cases. From the orders of the Ld. CIT(E) / PCIT, 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 very serious thing where Assessee’s / Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 10 applicants are not appearing or not filing the requisite information before the lower authorities and directly coming to the Tribunal. Therefore, as discussed with ld. AR during the proceedings, a cost of Rs. 5,000/- (Rs. Five thousand only), in each case, 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. 10. However, ongoing through the material available on record 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). 11. Further, as we have heard the rival submissions and perused the material available on record and gone through the orders of the authorities, we find firstly, it is an undisputed fact that the assessee possessed registration u/s.80G in the old regime vide orders dated 29.5.2020 ( ITA No. 1489/Chd/2025 and order dt. 6.4.2022 ( ITA No. 1670/Chd/2025). As per the new procedure for Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 11 registration under the 1st proviso to section 80G(5), it should have filed an application under clause (i), which would have provided it registration for 5 years. However, as submitted by the Ld.AR, the application was by inadvertence filed under clause (iv), accordingly the registration was given only from 29.5.2020 for AY 2025- 25 and from 06.04.2022 to Α.Υ.2024-25. The appellant trust had time until 30.06.2024 to file an application under clause (i) and it would have obtained registration for 5 years. We agree with the arguments of the Ld. AR that the appellant was entitled to be registered for 5 years and merely for the reason that it had filed the application under incorrect clause by selecting the wrong drop-down, the same cannot be taken away. The same ratio has been held by the co-ordinate bench of the Tribunal bunal in Kaakkum Karangal vs. The ITO in ITA No. 1561/Chny/2023. 12. Also, as per the provisions of section 80G, the assessee being an old trust, it should have filed an application under clause (i) only. Since clause (i) applies Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 12 to the assessee, it could not have filed an application under clause (iv). Hence, we direct the CIT(E)/CPC to grant recognition u/s.80G of the Act for 5 years by treating the application as an application filed under clause (i) of the 1st proviso for which the assessee is otherwise entitled to. Hence, the appeals in ITAs Nos. 1489/Chd/2025 and 1670/Chd/2025 are allowed for Statistical purposes. In view of this, the matter in the captioned appeals is 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 appeals. 13. In the result, all the appeals of the Assessee stand allowed for statistical purposes. Order Pronounced on 26.2.2026. SD/- SD/- ( LALIET KUMAR ) ( KRINWANT SAHAY) Judicial Member Accountant Member Printed from counselvise.com ITAs 1471-1489-1670-Chd-2025 13 “आर.क े.” 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 "