SHUDDADWATI PANCHAMPITHADISHAWAR GOSWAMI SHREE 108 DEVKINANDECHARYAJI SAMA ,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

The assessee in this appeal is aggrieved by the action of the Ld. CIT(E) in rejecting the application of the assessee trust for renewal of the registration u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected the application of the assessee trust for renewal of the registration u/s. 12A of the Act without giving proper opportunity to the assessee trust to present its case and even without considering the relevant details and submissions already furnished by the assessee on record. Ld. Counsel has submitted that only one opportunity was granted by the Ld. CIT(E) to furnish the requisite details, however, the email was sent to the previous consultant and not on the registered email of the assessee trust. The trustees, therefore, were not aware of the notice of hearing and could not furnish the requisite details. The Ld. CIT(E), therefore, dismissed the application of the assessee for want of necessary details.

Considering the above submissions and going through the impugned order of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) in relation of the application is hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee.

In the result, the appeal filed by the assessee trust is treated as allowed for statistical purposes.