Pata Trans Himalayan Empowerment Societ Vs ITO (ITAT Chandigarh)
The appeals by Pata Trans Himalayan Empowerment Society (the assessee) were filed against two separate orders issued by the Commissioner of Income Tax (Exemptions) [ld. CIT (E)] dated April 15, 2025, and January 19, 2023. These orders rejected the assessee’s applications for registration under Section 12A(1)(ac)(vi) and Section 80G(5) of the Income Tax Act.
Appeal Regarding Section 12A Registration
The appeal concerned the rejection of the application for registration under Section 12A(1)(ac)(vi) of the Act, which was filed electronically in Form 10AB on November 16, 2024. The ld. CIT (E)’s order, dated April 15, 2025, cancelled the application with the following remark:
“On perusal of records, it is seen that the applicant has been filing ITR-7 in the past. Therefore, the applicant clearly cannot file application u/s 12A(1)(ac)(vi)-ITEM(B). In view of the above, the present application of the applicant is cancelled being non-maintainable.”
The Income Tax Appellate Tribunal (ITAT) observed that this order was merely an intimation given to the assessee without providing an opportunity of hearing. The Tribunal concluded that this was an ex-parte order and, therefore, was not sustainable in the eyes of law. The ITAT set aside the impugned order and restored the issue to the file of the ld. CIT (E) for fresh adjudication after providing the assessee an opportunity of hearing.
