SAMBHAV CARE FOUNDATION,NATHDWARA vs. CIT (EXEMPTION), JAIPUR

आदेश / O R D E R

Manoj Kumar Aggarwal (Accountant Member): - 1. In these appeals, the assessee is aggrieved by rejection of registration application u/s 12AA as well as u/s 80G(5) by Ld. CIT(Exemption) vide separate orders dated 28/01/2019.

2 ITA Nos.179 & 55/Jodh/2019 Sambhav Care Foundation 2. The registry has noted a delay of 49 days in ITA No.179/Jodh/2019 which arises out of the fact that the assessee was denied registration vide two separate orders both dated 28/01/2019. However, the assessee preferred single appeal against both the orders. This appeal was filed within time. Subsequently, realizing the mistake, separate appeal has been filed and accordingly, delay has taken place. Going by the submissions, we find that the delay was unintentional, bona-fide and under the mistaken impression. Therefore, we are inclined to condone the delay and proceed with adjudication of appeals, on merits. 3. The perusal of order rejecting registration u/s 12AA would show that the assessee filed Form No.10A on 19/07/2018 seeking registration u/s 12AA of the Act. The assessee was directed to submit certain documents / explanations. But no compliance was made. Despite another opportunity, full compliance was not made. Going by the material on record, Ld. CIT(E) concluded that the assessee was not interested in registration and therefore the application was rejected. Consequently, registration u/s 80G was also denied. Aggrieved, the assessee is in further appeal before us. 4. The Ld. AR advanced arguments in support of registration applications and submitted that the assessee was very much interested in getting the registrations. Our attention has been drawn to the fact that all the requisite details / documents were duly filed by the assessee with ITO (exemption), which was ignored while rejecting the applications. The Ld. CIT-DR submitted that the

3 ITA Nos.179 & 55/Jodh/2019 Sambhav Care Foundation assessee’s own negligence has resulted into rejection of applications. 5. After going through the arguments as well as material placed before us, we opine that the assessee deserve another opportunity of hearing before rejection of applications. The details / documents filed by the assessee have not been considered before rejecting the applications. Therefore, we deem it fit to restore the matter of registration u/s 12AA as well u/s 80G back to the file of Ld. CIT(exemption) to re-adjudicate the same after affording another opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate his stand and the failure to do so would enable Ld. CIT(E) to proceed with disposal of applications on the basis of material on record. 6. Both the appeals stands allowed for statistical purposes.

Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

Sd/- Sd/- (Sandeep Gosain) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member

मुंबई Mumbai; िदनांकDated : 21/12/2020 Sr.PS:-Jaisy Varghese आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, जोधपुर / DR, ITAT, Jodhpur 5. गाड�फाईल / Guard File 6.

ITA Nos.179 & 55/Jodh/2019 Sambhav Care Foundation

आदेशानुसार/ BY ORDER,

उप/सहायकपंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, जोधपुर / ITAT, Jodhpur.