SHRI JOGNIYA MATA SHAKTIPITH PRABANDH AVM VIKAS SANSTHAN,CHITTORGARH vs. CIT(EXEMPTION), JAIPUR

Sufficient opportunity has been provided to the applicant to produce details and documents in support of his claim for registration u/s 12AA of the Income Tax Act but applicant have failed to do so. In the light of the above facts, the application seeking registration u/s 12AA is hereby rejected and filed.’’ Thus the Bench observed that the assessee has not submitted the documents as to the claim of registration u/s 12AA of the Act. However, the ld. CIT(E) has provided sufficient opportunity to produce the details and documents concerning the issue in question. Since the assessee is not present on the date of hearing to argue its case for the reason best known to him, therefore, the Bench feels that one more opportunity should be given to the assessee to contest its case before the ld. CIT(E) on merit by submitting the desired documents / details as to the Registration of the Trust u/s 12AA of the Acts. Hence, the SHRI JOGNIYA MATA SHAKTIPITH PRABAND AVM VIKAS SANSTHAN CHITTORGAH VS CIT (E), JAIPUR appeal of the assessee is restored back to the file of the ld. CIT(E) to decide it afresh on merit by providing one more opportunity to contest the case. Thus the appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes as pronounced in the open Court on 3-11-2022.