INDIAN SOCIETY FOR HISTOCOMPATIBILITY AND IMMUNOGENETICS,NEW DELHI vs. CIT(E), NEW DELHI

This appeal by the assessee is preferred against the order of the CIT(E), Delhi dated 25.03.2019 made u/s 12AA(1)(b) r.w.s 12A of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'] of the Act.

The solitary grievance of the assessee is that the ld. CIT(E) erred in rejecting the application for registration u/s 12AA of the Act.

None appeared on behalf of the assessee inspite of repetitive notices. We decided to proceed exparte.

A perusal of the order of the ld. CIT(E) shows that notice was issued at the address given in Form No. 10A, in response to which the assessee filed submissions. The ld. CIT(E) observed that the assessee has failed to submit documentary evidence in support of charitable activities and rejected the application of the assessee.

In our considered opinion, the ld. CIT(E) ought to have given reasonable and adequate opportunity to the assessee to substantiate its claim for registration u/s 12A of the Act. Therefore, in the interest of justice and fair play, we restore this issue to the file of the ld. CIT(E). The ld. CIT(E) is directed to afford reasonable and adequate opportunity to the assessee society to file necessary documents in support of registration u/s 12AA of the Act and the assessee is directed to avail opportunity.

In the result, the appeal of the assessee in is allowed for statistical purposes.