SARVHITKARI ADHYATMIK KENDRA,VPO DHARAMGARH , KHARAR V. COMMISSIONER OF INCOME TAX (E), CHANDIGARH, CHANDIAGRH

ITA 958/CHANDI/2025

AI Insights

The case involves Sarvhitkari Adhyatmik Kendra, an appellant, against the Commissioner of Income Tax (Exemptions), Chandigarh, as the respondent. The appellant sought registration under section 12A(1)(ac)(iii) of the Income Tax Act, which was initially denied by the CIT(E) due to the submission of only partial details required for the registration. The appellant, aggrieved by this decision, filed an appeal before the Income Tax Appellate Tribunal, Chandigarh. The tribunal noted a delay of 424 days in filing the appeal, attributed to the lapse of the assessee's counsel, and considered a condonation petition accompanied by an affidavit from the secretary of the assessee-trust. The tribunal, prioritizing the principles of natural justice, admitted the appeal and remanded the matter back to the CIT(E) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822895 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Appeal Filed On: 29-07-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARUNDEEP KAUR LD. VIRTUAL MODE
• Assessee Lawyers: AJAY JAIN LD
• Keywords: Condonation of delay; Principle of natural justice

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.958/CHANDI/2025 Sarvhitkari Adhyatmik Kendra VPO Dharamgarh, Kharar SAS Nagar (Punjab) – 140306 बनाम/ Vs. CIT (Exemptions) Chandigarh - 160017 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.AAYTS-2853-F (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) अपीलाथŎकीओरसे/ Appellant by : Shri Ajay Jain (CA) – Ld. AR ŮȑथŎकीओरसे/Respondent by : Smt. Tarundeep Kaur (CIT) – Ld. DR (Virtual Mode) सुनवाईकीतारीख/Date of Hearing : 22.12.2025 घोषणाकीतारीख /Date of Pronouncement : 22.12.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of an order of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] dated 26-03-2024 rejecting registration application as filed by the assessee seeking registration u/s 12A(1)(ac)(iii). Upon perusal of para-3 of the impugned order, it could be seen that the application has been rejected since the assessee filed only partial details as required which led Ld. CIT(E) to deny the registration. Aggrieved the assessee is in further appeal before us. Printed from counselvise.com 2 2. The registry has noted delay of 424 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of secretary of assessee-trust. Apparently, the delay has occurred due to lapse on the part of assessee’s counsel. The Ld. AR prayed for condonation of delay and also stated that the assessee is in a position to substantiate its application, in case another opportunity of hearing is granted to the assessee. The Ld. CIT-DR opposed any interference in the impugned order. 3. Keeping in mind the principles of natural justice as well as the background of the assessee, we admit the appeal and restore the issue of registration back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its case forthwith. 4. The appeal stand allowed for statistical purposes. Order pronounced on 22nd December, 2025. -Sd- -Sd- (LALIET KUMAR) (MANOJ KUMAR AGGARWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 22-12-2025 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 "