JALAN EDUCATIONAL TRUST,SAMBALPUR vs. INCOME TAX OFFICER, EXEMPTION WARD, SAMBALPUR, SAMBALPUR

None appeared for appeared for the assessee and Shri Sanjay Kumar,. Ld CIT Sanjay Kumar,. Ld CIT DR appeared for the revenue. appeared for the revenue.

We have heard ld CIT DR. A perusal of the order of the ld CIT(E) We have heard ld CIT DR. A perusal of the order of the ld CIT(E) We have heard ld CIT DR. A perusal of the order of the ld CIT(E) shows that ld CIT(E) has shows that ld CIT(E) has rejected the application for registration u/s.12A of for registration u/s.12A of P a g e 1 | 3 the Act on the ground that the assessee trust has failed to carry out its objectives for promotion of education as mandated to its vide aims and objectives of the trust deed, therefore, the genuineness of the activities was not established. Further perusal of the order shows that then assessee has not filed any information or documentary evidence to take a view that the assessee trust is genuine. In view of above, we deem it fit and proper to give one more opportunity to the assessee trust to furnish all the documents as are required for considering the registration u/s.12 A of the Act to the assessee. Accordingly, we set aside the order of the ld CIT(E) and the issues are restored to his file for readjudication. The assessee is also directed to furnish all the documents before the ld CIT(E) for his fresh adjudication.

In the result, appeal of the assessee stands partly allowed for statistical purposes.