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Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR
Before: SHRI B. R. BASKARAN & SHRI SANDEEP GOSAIN
Assessee By Sh. Shrawan Kumar Gupta (Adv.) Revenue By Smt. Alka Rajvanshi Jain, CIT-DR Date of hearing 02/11/2022 Date of 02/11/2022 Pronouncement O R D E R PER: B.R. BASKARAN, AM Both the appeals filed by the assessee are directed against the orders passed by ld. CIT(Exemption), Jaipur dated 17/09/2020. The appeal numbered as relates to rejection of registration sought by the assessee u/s 12AA of the Act. The other appeal relates to rejection of recognition sought u/s 80G of the Act.
2 & 163/Jodh/2020 Bhavip Pratap Pratisthan vs. CIT(E) 2. The ld. Counsel appearing for the assessee submitted that the ld. CIT(E) sought for details from the assessee and also provided final opportunity during the Covid period and hence the assessee could not comply with notices issued by ld. CIT(E) and also could not furnish the details called for. Accordingly, the ld. AR submitted that the matter may be restored to the file of ld. CIT(E) for examining the applications of the assessee afresh.
We heard ld. DR and perused the record. We notice that ld. CIT(E) has rejected the applications filed by the assessee on the reasoning that the assessee has not furnished the details called for by him. Having regard to the submissions made by ld. AR, we are of the view that there was reasonable cause for the assessee in not furnishing the details that were called for Ld CIT(E). Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with an opportunity to furnish various details. Accordingly, we set aside the order passed by ld. CIT(E) and restore all the issues to his file with the direction to examine the applications filed by the assessee afresh in accordance with law. The ld. CIT(E) should also provide adequate opportunity of being heard to the assessee.