SHRI HARI GAUSHALA SAMITI INDRAPURA,SHRI HARI GAUSHALA SAMITI INDRAPURA vs. CIT EXEMPTION JAIPUR, CIT EXEMPTION JAIPUR

The Registry has noted that there is delay of 48 days in filling the appeal. The assessee explained that the trustee is a senior citizen 70 years old who is not acquainted with looking into e-portal and e-mail,

Ld. Counsel appearing on behalf of the assessee submitted that assessee has filed all the relevant materials/details before Ld. CIT(E) including copy of Cow Tag Register list maintained by the Trust and also produced before us as e-acknowledgement at page no. 15 of the paper book. Thus, CIT(E) is not correct in rejecting the registration, therefore requested to set aside the matter back to the file of Ld. CIT(E) to grant registration.

Per contra, Ld. CIT-DR appearing for the Revenue has no serious objection in setting aside the matter back to the file of Ld. CIT(E).

Heard rival submissions and perused the materials available on record including the paper book filed by the assessee. The assessee has filed all relevant information i.e. audited report, profit and loss, registration certificate, cowtag details and the details of donation receipts before Ld. CIT(E) with e-acknowledgement. Without verifying the same, Ld. CIT(E) passed this impugned order. Therefore, to meet the ends of Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to give one more opportunity of hearing to the asseseee, so as to pass the order on merits of the case. Needless to say that the assessee should cooperate by filing of the required documents before the Ld. CIT(E) for passing the order of registration u/s 12AB of the Act.

In the result, the appeal filed by the assessee is hereby allowed for statistical purposes.