JAIN SWETAMBAR URTIPUJAK SHREE SANG,PIPAR vs. CIT(E),, JAIPUR

Heard both the parties and pursued the material available on record.

On perusal of the order passed by the ld. CIT(E), it is observed that the ld CIT(E) has stated in his order that sufficient opportunities has been provided to the assessee to produce relevant information/documentation in support of its claim seeking registration

2 Jain Swetambar Murtipujak Shree Sang vs. CIT(E) 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).