S.S. JAIN SABHA (REGD.),NEW DELHI vs. CIT (EXEMPTIONS), NEW DELHI, NEW DELHI

We find from the record that the assessee has filed an application stating that the ld. CIT(A) has rejected the application for grant of registration u/s 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961 [the Act, for short] and cancelled the provisional registration. It is the say of the assessee that rejection of application u/s 12A and 80G of the Act was solely on account of non-prosecution of the application.

Per contra, the ld. DR relied upon the orders of the authorities below.

We have heard the ld. DR and have perused the relevant material on record. The reason stated by the assessee in its application is that no notice came to their knowledge and hence non-compliance was beyond their control. We find that the ld. CIT(E) has decided the issue without appreciation of facts. We are of the considered view that the assessee has reasonable cause for not participating before the ld. CIT(E).

In view of the above facts and circumstances and in the interest of justice and fair play, we are of the considered view that the matter be restored back to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee.

The ld. CIT(E) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.

In the result, appeal of assessee in ITA No. 1491 & 1496/DEL/2025 are allowed for statistical purposes. Order pronounced in open court on 16.05.2025. [MAHAVIR SINGH]