EDUCATE TO ELEVATE TRUST,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), PUNE

These two appeals by the assessee are directed against the ex parte orders dated 17-01-2023 passed by the CIT(Exemption) denying the benefit of registration u/s.12AA and approval u/s.80G of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

It is seen that the assessee filed Form No.10B for granting registration u/s.12AA and approval u/s.80G respectively. In order to verify the genuineness of the activities carried out by the assessee, some notices were issued to the assessee through the ITBA Portal on 26-11-2022 and 27-11-2022 calling for uploading of certain documents. The assessee did not respond to the said notices. In the absence of any compliance from the side of the assessee, the ld. CIT(Exemption) chose to reject the applications of the assessee for grant of registration u/s.12AA and approval u/s.80G. Against the said rejection, the assessee has approached the Tribunal.

The ld. AR submitted that the assessee’s case could not be presented before the ld. CIT(E) properly due to reasons beyond the control of the assessee. He, therefore, prayed for giving another opportunity to represent the case. Considering the entirety of facts and circumstances, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is remitted to the file of the ld. CIT(E) with a direction to decide the issues afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

In the result, the appeals are allowed for statistical purposes.