THE BOMBAY ST MARYS SOCIETY ,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI, MUMBAI

Before us, the learned counsel for the assessee submitted that the learned CIT(E) rejected the applications after issuing only a single questionnaire-cum-notice. It was submitted that a substantial part of the information sought in the said questionnaire had already been furnished by the assessee along with the original applications and supporting documents. However, the learned CIT(E), without considering the material already available on record and without granting any further effective opportunity of hearing, proceeded to reject the applications. It was, therefore, prayed that the matters may be restored to the file of the learned CIT(E) for fresh adjudication. The learned Departmental Representative fairly left the matter to the discretion of the Bench.

We have considered the rival submissions and perused the material available on record. It appears that the impugned orders have been passed after issuance of only one questionnaire-cum- notice. The contention of the assessee that a substantial part of the information sought had already been furnished along with the applications has not been examined in the impugned orders. In our considered opinion, before rejecting applications seeking registration under section 12AB and approval under section 80G, the authority is required to consider the material already available on record and, if any further clarification or document is required, afford an effective and meaningful opportunity to the assessee to furnish the same. Since such an exercise has not been

Accordingly, we set aside the impugned orders and restore both the matters to the file of the learned CIT(E) with a direction to adjudicate the applications afresh in accordance with law after considering the entire material already available on record as well as such further documents as may be furnished by the assessee. The learned CIT(E) shall afford due and effective opportunity of hearing before passing a fresh speaking order. The assessee is also directed to extend full cooperation in the proceedings and furnish all requisite documents and explanations as may be called for.

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