SRI SRINIVASA PERUMAL PODHU ARANILAYAM,CHENNAI vs. CIT (EXEMPTION), CHENNAI

The brief facts of the case are that the assessee herein is a registered Trust, created on 25.02.1998 with the objects of providing relief of poor, education, and other religious & charitable objects. The assessee was granted with provisional registration in Form No.10AC on 06.04.2022 which is valid from AY 2022-23 to AY 2024-25. The assessee had filed online application for regular registration on 30.09.2022 in Form No.10AB for registration of Trust. The Ld.CIT(Exemptions) vide letter dated 22.12.2022 called upon the assessee to furnish relevant documents/details on or before 02.01.2023. Since, there was no response from the assessee, a show cause notice dated 04.02.2023 was issued and called upon the assessee to furnish the details by 13.02.2023. Since, the assessee did not file necessary details, the Ld.CIT(Exemptions) rejected application filed by the assessee in Form No.10AB for registration of Trust, on the ground that the applicant has failed to fulfill the statutory requirements of filing necessary details in support of their application. Aggrieved by the order of the Ld.CIT(Exemptions), the assessee is in appeal before us.

None appeared for the assessee. We have heard the Ld.DR and perused the materials available on record. Upon careful consideration of relevant materials available on record, we find that the Ld.CIT(Exemptions) rejected application filed by the assessee without providing reasonable opportunity of hearing which is evident from the order of the Ld.CIT(Exemptions) and the Ld.CIT(Exemptions) had given only two opportunities to the assessee to file necessary evidences. It is a well settled principle of law by the decision of various courts that a reasonable opportunity of hearing to be given to the assessee to justify its case. In this case, the Ld.CIT(Exemptions) without providing reasonable opportunity of hearing, rejected the application filed by the assessee in Form No.10AB for registration of Trust. Therefore, we are of the considered view that the issue needs to go back to the file of the Ld.CIT(Exemptions) for fresh consideration, and thus, we set aside the order of the Ld.CIT(Exemptions) and restore the issue back to the file of the Ld.CIT(Exemptions) for fresh consideration after providing reasonable opportunity of hearing to the assessee. Needless to say, the assessee shall appear and furnish necessary details without seeking any adjournment.

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