INDIAN SOCIETY OF PERINATOLOGY AND REPRODUCTIVE BIOLOGY,PATNA vs. CIT EXEMPTION, PATNA, PATNA

Assessment Year: 2022-2023 Indian Society of Perinatology And Reproductive Biology 2. The grievance of the assessee is that ld. CIT(Exemption) has erred in rejecting its application submitted in Form No. 10AB for grant of Registration under section 12AB of the Income Tax Act.

With the assistance of ld. Representatives, we have gone through the record carefully. We find that the assessee has applied for grant of Registration under sub- clause (iii) of clause (ac) of sub-section (1) of section 12A, i.e. it has applied for grant of Regular Registration but ld. CIT (Exemption) has rejected this application of the assessee on the ground that the assessee failed to submit the requisite details. The assessee, on the other hand, submitted that in response to all notices, it has made submission and the copy of screenshot of Income Tax Website in response of notice of hearing on 07.12.2022 has been placed on record on page no. 9 of the paper book.

On due consideration of the above facts and circumstances, we are of the view that end of justice would meet, if we set aside the impugned order and provide one more opportunity of hearing to the assessee before the ld. CIT(Exemption). The assessee is directed to submit all the requisite details in response to the questionnaire of ld. CIT(Exemption). In view of the above, the ld. CIT(Exemption) is directed to reconsider the application of the assessee afresh, provide it opportunity of hearing and Assessment Year: 2022-2023 Indian Society of Perinatology And Reproductive Biology assessee will submit requisite details. The ld. CIT(Exemption) will decide the application filed by the assessee under section 12A(1)(ac)(iii) of the Income Tax Act on merit.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 10.04.2024.