MAMATA SHORT STAY HOME,CUTTACK vs. CIT(EXEMPTION), , TELENGANA

For that the order of the Forum below is illegal, arbitrary, unjust and lack of jurisprudence, hence the same is liable to be quashed and the application for registration to the appellant U/s.12-AA of the Act is ought to be allowed in the facts and circumstances of the case.

For that the appellant society has furnished copies of all the required document online before the Ld. CIT(E) during the course of hearing of the application for grant of registration, which he failed to notice, hence the order passed is liable to be quashed.

For that the Forum below has passed the order rejecting the application for registration U/s.12-AA of the Act. Before that he failed to issue show cause notice to the appellant as per principle of natural justice. Hence the order passed arbitrarily is liable to be quashed.

For that inspite of clear instructions the Ld. CIT(E) passed the order U/s.12-AA(1)(b)(ii) of the Act during pandemic COVID-19 rejecting the application for grant of registration to the appellant society in violation of judicial orders. OS. For that the Forum below has cited the case law of CIT-Vrs.- Savior Charitable Trust reported in (2013) 3S-Taxmann.com-29S (P&H) to reject the application of the appellant. The facts of said case is totally different in comparison to the facts of the present appellant, hence the order passed rejecting the application for registration to the above named society is liable to be quashed.

That the activities' of the appellant society and all other documents in connection with the grant of registration are in order and the society is entitled to get registration U/s.12-AA of the Act. The order of rejection is thus liable to be quashed in the facts of the case. 07.For that the appellant craves the leave to urge/amend/alter other grounds at the time of hearing of appeal. "

At the outset, ld. AR submitted that though the assessee was having all the requisite documents, however, due to pandemic of COVID- 19, could not produce the documents required by the CIT(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 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

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 adjudication. Needless to mention that proper opportunity of being heard should be provided to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.