ITA No. 474/Chd/2024

Parties Involved

Facts Summary

The assessee, Nindhar Ran, filed an appeal against the order of the Ld. CIT(E) rejecting their application for seeking registration under section 12A(1)(ac)(ii). The assessee claimed that they did not receive any notices from the Ld. CIT(E) and hence could not submit the necessary information/documentation. The Ld. CIT DR submitted that the application was dismissed due to lack of requisite documentation. The tribunal heard the contentions and decided to remit the matter to the file of the Ld. CIT(E) to decide afresh after providing reasonable opportunity to the assessee.…

Legal Issues

• 1. Whether the assessee should be granted an opportunity to submit necessary information/documentation?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• The Chinchani Tarapur Education Society vs. CIT-Exemption, Pune

  Pune bench

• G N Agarwal Charitable Trust Vs CIT(Exemption), Kolkata

  Kolkata Bench benchAY NAPartly Allowed

• KARTAVYAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

  DELHI BENCH benchAY 2026-27Allowed

• Ice Skaing Association vs. CIT(Exemption)

  Delhi bench

• Income Tax Appeal No. 438/Chd/2024

  Chandigarh bench

• Ram Manohar Educational & Samudai Bal Vikas Societ, Basti Vikas Kendra (MCD) Vs. CIT(Exemption), Delhi

  Delhi Benches ‘A’ benchAY N/AAllowed