HOLY CROSS EDUCATIONAL TRUST,TRICHY vs. CIT(EXEMPTIONS), CHENNAI

The Registry has noted delay of 185 days in the appeal, the condonation of which has been sought by the assessee on the strength of affidavit of the Managing Trustee. Considering the fact that the assessee is a Trust, we condone the delay and admit the appeal for adjudication on merits. The assessee is aggrieved by denial of registration u/s 80G(5).

Upon perusal of paras-4 to 7 of impugned order, it could be seen that the assessee did not appear before registration authority and failed to file the requisite information / documents which resulted into rejection of application.

Keeping in mind the principle of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the matter of registration is restored back to the file of Ld. CIT(exemptions) for fresh consideration with a direction to the assessee to substantiate its case. 5. The appeal stand allowed for statistical purposes. Order pronounced on 25th July, 2023. Sd/- Sd/- (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) �ाियक सद!/JUDICIAL MEMBER लेखासद! / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated :25-07-2023 DS आदेशकीTितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. !"थ�/Respondent 3. आयकरआयु>/CIT 4. िवभागीय!ितिनिध/DR 5. गाडCफाईल/GF