KANHA CHARITABLE TRUST,KUTMUNDA vs. CIT, EXMP, HYDERABAD

It was submitted by the ld.AR that the ld.CIT(E) has dismissed the appeals of the assessees rejecting the application filed by the assessee in Form No.10AB seeking registration u/s.12AB of the Act on the ground of absence of information. It was further the submission of the ld.AR that the ld.CIT(E) has also rejected the application of the assessee filed in Form No.10AB seeking approval u/s.80G(5) of the Act. It was also the submission that ld. CIT(E) without providing sufficient opportunity of being heard to the assessee-trust, rejected both the applications of the assessee which is gross violation of principles of natural justice. It was the submission that the assessees in the present cases may be given one more opportunity to furnish all the evidences regarding registration u/s.12AB of the Act as well as approval u/s.80G(5) of the Act. It was the prayer of the assessees that the matter may kindly be restored to the file of ld.CIT(E) to decide the issues afresh in the interest of justice.

Ld. CIT-DR objected to the above contention of the ld.AR and submitted that sufficient opportunity was provided by the ld.CIT(E), however, the assessee could not substantiate its claim. Therefore, it was 3 ITA Nos.180-188/CTK/2023 the prayer of the ld. AR that the appeals of the assessees should be dismissed.

We have considered the rival submissions. A perusal of the impugned order passed by the ld. CIT(E) shows that the assessees could not submit any information or documentary evidences in regard to the claim of the assessees for registration u/s.12AB of the Act and the approval u/s.80G(5) of the Act, resulting into dismissal of the appeals of the assessees arising out of above applications. However, the ld.AR before us submitted that the assessees may be given one more opportunity to produce all the relevant documents and evidences before the ld.CIT(E) to substantiate its claim. In view of the above, in the interest of justice, we restore the issues in the appeals to the file of ld.CIT(E) to decide the issues afresh after providing sufficient opportunity of being heard to the assessees. The assessees are directed to submit all the required documents before the ld.CIT(E) for early disposal of the appeals.

In the result, all the appeals of the assessees are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/07/2023.