BRAHAM SAGAR SANT CHARAN TRUST,KALWAN, RUPNAGAR vs. CIT EXEMPTIONS, C.R. BUILDING, CHANDIGARH

At the outset, the ld. AR submitted that the appeals filed by the assessee are barred by limitation by 48 and 49 days respectively for which affidavits explaining the delay have been placed on record. It was submitted that the delay was neither intentional nor deliberate and occurred due to unavoidable circumstances. The ld. DR did not seriously object to the condonation of delay. Considering the contents of the affidavit and the totality of facts and circumstances, we are satisfied that the assessee was prevented by sufficient cause from filing the appeals within the prescribed limitation period. Accordingly, the delay of 48 and 49 days respectively in filing the appeals is condoned and the appeals are admitted for adjudication on merits.

In both these cases, the grievance of the assessee is that the ld. CIT (E) has erred in rejecting the registration u/s 12AB(1)(b) and approval u/s 80G of the Income Tax Act, 1961 without appreciating the social activities of the assessee Trust to help poor and has grossly erred in assuming that the assessee Trust is established for the benefit of a particular religious community or caste and without appreciating that the objects and activities of the Trust are charitable. The ld. counsel for the assessee has submitted that the ld. CIT (E) has dismissed the appeals of the

The ld. DR has opposed the grant of opportunity.

We have heard the rival contentions of the parties and perused the material available on record. After considering the facts and circumstances of the case, we are of the considered opinion that in the interest of justice, the assessee should be provided one more opportunity of being heard to present its cases with supporting evidences/submissions. Accordingly, the impugned orders passed by the ld. CIT(E) in both the appeals are set aside and both the matters are restored back to the file of the ld. CIT(E) with a direction to adjudicate the applications afresh in accordance with law after affording adequate opportunity of hearing to the assessee. The assessee is also directed to furnish all requisite documents, evidences, details and other supporting material as may be called for by the ld. CIT(E). Needless to say, the ld. CIT(E) shall be at liberty to make such inquiries as deemed fit in accordance with the provisions of the Act.

Before parting, we may observe that the assessee shall fully cooperate in the fresh proceedings and shall not seek unnecessary

In the result, the appeals of the assessee are allowed for statistical purposes.