THE PURMANDAL UTTERBAHINI TIRATH SEVA NIWAS,JAMMU V. CIT EXEMPTIONS, CHANDIGARH

ITA 17/ASR/2025

AI Insights

The case involves The Purmandal Utterbahini Tirath Seva Niwas, an appellant, against the CIT (Exemptions), Chandigarh, concerning the rejection of their application for approval under section 80G. The initial rejection was based on a prior rejection of their registration under section 12AB. However, following a tribunal's decision to set aside the earlier rejection and subsequent approval under section 12AB, the appellant sought to have their application for section 80G approval reconsidered. The tribunal, acknowledging the new developments, remanded the case back to the CIT (Exemptions) for a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783855 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 07-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard
• Section: 80G

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 17/Asr/2025 Assessment Year: N.A. The Purmandal Utterbahini Tirath Seva Niwas, Gita Bhawan, Parad Ground, Jammu H.O., 180001, Jammu & Kashmir [PAN: AADTT 4988M] (Appellant) Vs. CIT (Exemptions), Chandigarh (Respondent) Appellant by Respondent by : : Sh. U. K. Handoo, C. A. Mrs. Roshanta Kumari Meena, CIT-DR Date of Hearing Date of Pronouncement : : 22.09.2025 10.11.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the rejection order of the ld. CIT (Exemptions), Chandigarh dated 26.11.2024, rejecting the application for approval u/s 80G dated 28/06/2024, filed by the assessee in form 10AB, on the ground that the Printed from counselvise.com 2 I.T.A. No. 17/Asr/2025 Assessment Year: N.A. application for registration u/s 12AB has been rejected earlier vide order dated 27/02/2024. 2. The assessee has taken six grounds of appeal in form 36 all relating to the above rejection of approval. 3. In course of hearing the Ld. AR of the assessee submitted that the rejection order u/s 12AB dated 27th February, 2024, has been challenged before the tribunal , and the Hon’ble bench has set aside the matter before the Ld. CIT ( E ) vide order dated 23rd August, 2024 with necessary directions and considering the same and after fresh clarifications furnished by the assessee, the registration has been granted by the Ld. CIT ( E ) Chandigarh, vide order dated 11th March, 2025 ( and a copy of such order dated 11/03/2025 has been furnished before us ). 4. As such he prays for remanding this matter relating to the application for approval u/s 80G back to the Ld. CIT (E) with necessary directions. 5. The Ld. DR has no objection. 6. After considering all the factual aspects as narrated above we remand this matter to the Ld. CIT (E), for considering the application for approval u/s 80G(5) filed in form 10AB dated 28/06/2024, afresh, in pursuance of the registration already granted to the assessee, u/s 12AB of the Act 61, as per provisions of law. Printed from counselvise.com 3 I.T.A. No. 17/Asr/2025 Assessment Year: N.A. 7. The assessee will be allowed reasonable opportunity of being heard. 8. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 as on 10.11.2025 Sd/- Sd/- (Dr. M. L. Meena) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order Printed from counselvise.com "