LOK SHAKTI VIKASH KENDRA, ,PURI vs. CIT, EXEMPTION, HYDERABAD

This appeal is barred by limitation of 31 days. Ld. AR of the assessee has filed an application along with affidavit for condonation of delay stating the reasons for delay mentioned therein. Ld. DR has no objection to condone the delay. Considering the submissions of assessee as well as the reasons stated in the application, we condone the delay of 31 days in filing the present appeal.

3. At the outset, ld. AR submitted that though the assessee was having all the requisite documents, however, due to some unavoidable circumstances, could not produce the documents required by the CI T(E) resulting into dismissal of application for grant of registration u/s.12AA of the Act by the CIT(E). Therefore, the ld. AR prayed for an opportunity to place the required documents before the CIT(E).

On the other hand, ld. DR relied on the order of CIT(E).

On careful consideration of the rival submissions of both the parties and on perusal of the relevant material placed in the record of the Tribunal along with the order of the CIT(E), we find that the CIT(E) has passed order as the assessee failed to furnish the documentary evidence as required by him, whereby the genuineness of the objects and activities could not be verified for grant of registration to the assessee society u/s.12AA of the Act. Before us, the ld. AR of the assessee has filed paper book consisting of the documentary evidence as required by the CIT(E) and submitted that the assessee may be provided one more opportunity to produce the same before the CIT(E) to substantiate its claim. Considering the facts and circumstances of the case, submissions of the assessee and in the interest of justice, there will be no prejudice to the Revenue if one more opportunity be granted to the assessee to represent its case before the CIT(E). Accordingly, we restore the appeal of the assessee to the file of CIT(E) to pass a speaking and reasoned order considering the submissions of the assessee. The assessee is also directed to submit all the documents to substantiate its claim and cooperate with the CIT(E) positively for early disposal of the case.

We, accordingly as per the terms indicated above set aside all the grounds raised in this appeal to the file of Ld. CIT(E) for afresh