Manav Nirman Sansthan Vs CIT (Exemption) (ITAT Chandigarh)
Income Tax Appellate Tribunal (ITAT) Chandigarh recently ruled on an appeal filed by Manav Nirman Sansthan against the order dated 12.09.2023 by the Commissioner of Income Tax (Exemption), Chandigarh (CIT(E)). The CIT(E) had rejected the assessee’s application for registration under section 80G of the Income Tax Act, 1961, primarily because the organization was not registered under section 12A of the Act at the time of the order. The assessee’s counsel pointed out that the registration application under section 12A was already pending before the CIT(E), Chandigarh, following a remand by the ITAT in an earlier case (ITA No.186/Chd/2023). Given this, the counsel requested that the matter related to the 80G registration also be remanded to the CIT(E) for fresh consideration.
The ITAT, after reviewing the facts and noting that the issue of the 12A registration was still pending before the CIT(E), agreed with the counsel’s request. It observed that both issues should be considered together for consistency and fairness in the proceedings. Consequently, the ITAT set aside the impugned order and remitted the matter back to the CIT(E), directing that the application for 80G registration be decided afresh, with due opportunity for the assessee to present their case. The decision was taken in accordance with the law, ensuring all legal avenues remain available to the assessee. The appeal was thus allowed for statistical purposes, and the matter was sent back for further consideration.
