NAVPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST,SIROHI vs. CIT(EXEMPTION), JAIPUR

At the outset, it is noted that there is a delay in filing the present appeal. After hearing both the parties and considering the affidavit placed on record, the delay in filing the present appeal is hereby condone and the appeal is admitted for adjudication.

During the course of hearing, the ld. AR submitted that the application of the assessee has been dismissed ex-parte without providing sufficient opportunities to the assessee. It was accordingly

Per contra, the ld. CIT/DR submitted that the assessee was provided sufficient opportunities and given that there is no compliance on part of the assessee and the fact that the application has to be disposed off within the stipulated period, the ld. CIT(E) was left with no option but to decide the application basis material available on record. It was further submitted that the objects of the assessee-trust are for the benefit of particular religious community and therefore, cannot termed as charitable for the benefit of public at large. It was further submitted that the original documents regarding establishment of the trust were also not submitted by the assessee for verification. It was accordingly submitted that there is no infirmity in the order so passed by the ld. CIT(E) and hence, the same may be confirmed and the appeal of the assessee be dismissed.

Having considered the facts and circumstances of the case, we belief that the assessee deserves one more opportunity to submit necessary details and documents in support of its claim for seeking registration U/s 12AA of the Act. Therefore, in the interest of justice and fair play, the matter is hereby set aside to the file of the ld. CIT(E) to decide the same afresh as per law after providing reasonable opportunity to the assessee.