SARASWATHI SISHU MANDIR PARICHALANA SAMITI,SAMBALPUR vs. ITO,EXEMPTION WARD, SAMBALPUR

Shri Natabar Panda and Shri Dulal Satyanarayan Jethi, Natabar Panda and Shri Dulal Satyanarayan Jethi, ld ARs Natabar Panda and Shri Dulal Satyanarayan Jethi, appeared for the assessee and Shri the assessee and Shri Sanjay Kumar, ld CIT DR appeared for the revenue.

It was submitted by ld AR that the ld CIT(E), Hyderabad rejected the assessee’s application mentioning that the necessary details were not submitted. Ld AR placed before us the copies of acknowledgements by which submissions were filed on 8.5.2024 and 5.7.2024 through e-portal before the ld CIT(E). The details filed by the assessee is as follows:

It was the submission that as ld CIT(E) has not considered the submissions of the assessee, which consists of nearly 22 documents as follows:

It was the submission that the appeal of the assessee should be allowed.

In reply, ld CIT DR submitted that it is human who make the mistake. The issues should be restored to the file of the ld CIT(E) for readjudication.

We have considered the rival submission. As it is found that the assessee has filed submissions before the ld CIT(E) but the ld CIT(E) has not considered the submissions and has rejected the application for registration. Hence, the issues in this appeals are restored to the file of the ld CIT(E) for readjudication after considering the evidences as submitted by the assessee after affording adequate opportunity of hearing to the assessee.

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