MOONLIGHT EDUCATION & CHARITABLE TRUST,JAJPUR vs. CIT(EXEMPTIONS), HYDERABAD

Brief facts of the case are that the assessee filed applications in Form No.10A & 10G of the Act on 27.12.2017 seeking registration u/s.12A and approval u/s.80G of the Act, 1961. However, the CIT(E) therefore, the CIT(E) rejected both the applications of the assessee.

Aggrieved from the order of CIT(E), the assessee has filed appeals before the Tribunal.

None appeared on behalf of the assessee, even the case is called for second round of hearing. Therefore, the Bench proceeded to dispose off the appeals of the assessee after considering the submissions of the ld. DR.

In grounds of appeal of both the appeals, the assessee has agitated that the CIT(E) has not provided any reasonable opportunity to the assessee of being heard, therefore, the CIT(E) may kindly be directed to grant registration u/s.12AA of the Act along with approval u/s.80G of the Act after providing reasonable opportunity of hearing to the assessee.

On the other hand, ld. DR relied on the order of CIT(E).

We have heard submissions of ld. DR and carefully perused the material on record. The sole dispute involved in both the appeals of the assessee is with respect to rejection of registration u/s.12AA and approval u/s.80G of the Act. On perusal of the order of CIT(E), we find that the CIT(E) doubted the genuineness of the objects and activity of the society in absence of books of accounts and bills/vouchers.

Accordingly, in the interest of justice, we provide one more opportunity evidence/documents and the CIT(E) is directed to consider the submission of the assessee and pass the order accordingly. Thus, the grounds of appeal of assessee in both the appeals under consideration are allowed for statistical purposes.