SHREE 1008 BASUPUJYA DIGAMBAR JAIN MANDIR,NAYA TOLA, KATIHAR vs. CIT (E), PATNA

The instant appeal filed by the assessee are directed against the order passed by ld. Commissioner of Income-tax (Exemption), Patna [in short ld. ‘CIT (Exemption)’] in relation to registration applied u/s 12AB of the Income Tax Act, 1961 (in brevity the ‘Act’) dated 19.05.2023. 1.1. The brief facts of the case of the appellant are that the assessee is a Trust in the name and style of Shree 1008 Basupujya Digamber Jain Mandir. The Trust has been provisionally registered u/s 12A(1)(ac)(vi) of the Act in I.T.A. No.: 228/PAT/2023 Assessment Year: 2023-24 Shree 1008 Basupujya Digambar Jain Mandir. Form-10AC dated 27.05.2021 for the AY 2021-22 to AY 2023-24. The appellant filed Form-10AB for grant of regular registration u/s 12A(1)(ac)(iii) of the Act. The proceeding was initiated and the appellant has been asked to submit documents but the appellant failed to submit requisite documents as desired by the ld. CIT (Exemption) as a result of which application filed in Form-10AB for grant of permanent registration is rejected and also the provisional registration which has already been granted has also been ordered to be cancelled. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.2. Ld. Counsel for the assessee challenges the impugned order thereby submitting that his application has been rejected only on account of non- submission of the documents as desired by the ld. CIT (Exemption). The main contention of the ld. Counsel for the assessee is that he should be given an opportunity to submit all those papers before the ld. CIT (Exemption). Ld. Counsel for the assessee submits that the staff member of the appellant who was responsible for handling the taxation matter suddenly left and due to this the appellant failed to submit reply as well as documents as desired by the ld. CIT (Exemption). 1.3. Ld. D/R supports the impugned order.

From perusal of the order, it appears to us that application of the applicant had been rejected on account of non-compliance made by the applicant. It is not in dispute that the assessee is a Trust. He has been provisionally registered u/s 12A(1)(ac)(vi) of the Act in Form-10AC dated 27.05.2023 with Unique Registration Number-AAVTS7970EE20206. It is also not in dispute that appellant filed Form-10AB for grant of regular registration under sub clause (iii) of clause (ac) of sub-Section (1) of Section 12A of the Act. 2.1. Keeping in view the above facts, we are of this opinion that the appellant should be given an opportunity to submit all those documents before the ld. Page 2 of 3 I.T.A. No.: 228/PAT/2023 Assessment Year: 2023-24 Shree 1008 Basupujya Digambar Jain Mandir. CIT (Exemption) necessary for getting permanent registration. The ld. CIT (Exemption) is directed to consider the documents filed by the assessee and pass an order as per law and rules. Accordingly, the order of ld. CIT (Exemption) is hereby set aside and case of the assessee is restored to the file of ld. CIT (Exemption) for fresh decision.