KUNWAR HARISINGH LALSINGH TRUST ,MUMBAI vs. CIT EXEMPTIONS , MUMBAI

We have heard the rival submissions and perused the material available on record. From the impugned order, it is seen that the learned CIT (Exemption) rejected the assessee’s application on the ground that the assessee had failed to comply with the notices issued during the course of the proceedings and, consequently, did not furnish the requisite documents and particulars necessary for examining its claim for registration.

Before us, the learned counsel submitted that the assessee is prepared to furnish all the requisite documents and information as may be required by the learned CIT (Exemption) and requested that one effective opportunity be granted for proper compliance. Considering the nature of the deficiencies pointed out in the impugned order, we are of the considered opinion that the matter deserves to be restored to the file of the learned CIT (Exemption) so that the assessee’s application may be examined on its own merits after taking into consideration the material that may be furnished.

Accordingly, the impugned order is set aside and the matter is restored to the file of the learned CIT (Exemption) with a direction to examine the assessee’s application afresh in accordance with law after affording a reasonable opportunity of hearing. The assessee shall furnish all the

In the result, the appeal of the assessee is allowed for statistical purposes.