SHRI SINDRATH KHETLAJI BHERUJI SIDROOP MAHADEV SANWARAJI MANDIR TRUST,SIROHI vs. CIT(EXEMPTION), JAIPUR

None appeared on behalf of the assessee. The ld CIT/DR was heard and material on record was purused.

At the outset, it is noted that there has been a delay in filing the present appeal. After pursuing the affidavit of the assessee placed on record which is not disputed by the Revenue, we find that there was 2 Shri Sindrath Khetlaji Bheruji Sidroop Mahadve Sanwraji MandirTrust vs. CIT(E) reasonable cause for the delay in filing the present appeal and the delay is hereby condoned and the appeal of the assessee is admitted for adjudication.

On perusal of the order passed by the ld. CIT(E), it is observed that the application of the assessee was dismissed ex-parte by the ld. CIT(E). The ld CIT(E) has stated in his order that sufficient opportunities have been provided to the assessee to produce relevant information/documentation in support of its claim seeking registration U/s 12AA of the Act. However the assessee has failed to avail of such opportunity, accordingly, the application seeking registration was rejected by ld. CIT(E).

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 after providing reasonable opportunity to the assessee.

The assessee is also hereby directed to attend to the proceedings before the ld. CIT(E) and ensure in timely completion thereof as so directed by the ld. CIT(E).

3 Shri Sindrath Khetlaji Bheruji Sidroop Mahadve Sanwraji MandirTrust vs. CIT(E) In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 12/08/2021.