NISHWA NIRMALA DHARMA TRUST,JAMSHEDPUR vs. CIT,EXAMPTION, PATNA

आदेश /O R D E R Per S. S. Godara(Oral): This assessee’s appeal for assessment year 2019-20 arises against the Commissioner of Income-tax (Exemption), Patna’s order dated 26.06.2019 involving proceedings u/s 12AA of the Income Tax Act, 1961; (in short ‘the Act’). Heard both the parties. Case file persued. 2. With the able assistance of both the learned representatives, we notice during the course of hearing that the CIT(Exemption) has declined the assessee’s 12AA registration mainly on the ground that it did not appear on the last opportunity fixed for 06.06.2019. Mr. Mittal’s case, on the other hand, is that the assessee duly filed all the corresponding detailed documentary evidence(s) including its trust deed etc. before the CIT(Exemption) which have nowhere been commented upon. Be that as it may,

Vishwa Nirmala Dharma Trust, JSR Page 2 the fact remains that the CIT(Exemption) has not considered the assessee’s object clauses as if they fall in section 2(15) of the Act or not. We therefore deem it appropriate to restore back the lis to the CIT(Exemption) for his afresh adjudication as per law within three effective opportunities of hearing. 3. This assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 22/07/2020.