THE ANJUMAN-E KHAIR KHAHE GURBAE AHLE ISLAM, MADRA,CHENNAI vs. CIT,(EXEMPTION), CHENNAI, CHENNAI

The assessee is an established philanthropic institution registered under Societies Registration Act. The assessee filed an application for provisional registration u/s.12AB of the Act which was granted. The assessee

We have heard the parties, and perused the material available on record. During the course of hearing, the Ld. Authorized Representative (AR) of the assessee submitted that the reason for rejecting the registration by CIT(E) on the ground that the assessee has not filed the response is factually incorrect. The Ld. AR further submitted that the assessee has filed a complete evidentiary response on 30.01.2026 which has not been considered by the CIT(E). The Ld. AR in this regard drew our attention to the submissions made before the CIT(E) (page 6 & 7 of paper book). The ld AR however, submitted that the assessee has inadvertently filed two applications in Form 10AB and has filed response to notice calling for one of the applications. The ld AR further submitted that the CIT(E) has considered the application for which the assessee did not respond thereby rejecting the registration though all the relevant details were already available on record. The Ld. AR fairly conceded that the rejection might have been due to assessee's inadvertent action of filing two applications and accordingly prayed for one more opportunity may be given. Considering the facts and circumstances peculiar to assessee's case, we are inclined to give one more opportunity to the assessee in the interest of natural justice and fair play to represent the case properly by producing the required details. Accordingly, we remit the appeal back to the CIT(E) with a direction to consider the details already filed by the assessee and call for any further details as may be required to decide the issue

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 06th day of August, 2026 at Chennai.