BHAIYA LAL RAMVEER SINGH SHIKSHA SAMITI ,UTTAR PRADESH vs. CIT(E), LUCKNOW

None appeared on behalf of the assessee inspite of several notices we decided to proceed exparte.

The DR was heard at length. Case records carefully perused.

We find that there is delay of 304 days in filing the appeal. We have carefully perused the application seeking condonation of delay. We find that the assessee had a reasonable and sufficient cause for not filing the appeal on time, therefore, the delay is condoned.

A perusal of the order of the CIT (Exemptions) show that the application of the assessee was rejected on finding that the applicant society neither registered u/s. 12AA nor notified u/s. 10 (23C) of the Act. The CIT(Exemptions) was of the opinion that the application to be filed in form No.10G for approval u/s. 80G (5)(vi) of the Act has to be accompanied by a copy of registration certificate as per section 12 AA of the / 10 (23C) of the Act. Since the application was not accompanied by any such certificate application was rejected.

A further perusal of the documents available on record show that the assessee had made simultaneous application before the CIT (Exemptions) but it appears that the CIT (Exemptions) first disposed the application u/s. 80 G (5) (vi) of the Act.

In the interest of justice and fair play we deem it fit to restore the issue to the files of the CIT(Exemptions). The CIT (Exemptions) is directed to decide the registration u/s. 12AA of the Act first and thereafter the application seeking registration u/s. 80 G (5) (vi) of the Act after affording a reasonable and sufficient opportunity of being heard to the assessee.

In the result, the appeal is treated as allowed for statistical purpose.

Decision announced in the open court on 30.11.2022.