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Facts
The Commissioner of Income-tax (Exemptions) rejected the assessee's applications for registration under Section 12A and Section 80G of the Act. This rejection occurred because the assessee, despite being given opportunities, failed to comply with the queries raised by the CIT(E) and provide the necessary details.
Held
The Income Tax Appellate Tribunal remitted the matter back to the CIT(E), directing the assessee to furnish all required details. The CIT(E) was instructed to examine the details and decide the issue afresh after providing the assessee with a reasonable opportunity of being heard.
Key Issues
The key issue was whether the CIT(E)'s rejection of the applications for registration under Section 12A and Section 80G for non-compliance was proper, and if the assessee deserved another chance to submit the required information.
Sections Cited
12A, 80G
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Before: SHRI SAKTIJIT DEY & SHRI NARENDRA KUMAR BILLAIYA
Representatives were heard at length, and case records carefully perused.
On perusal of the impugned order of the Ld. CIT(E), we find that though opportunities were given to the assessee, the assessee did not comply with the queries raised by the CIT(E). On receiving no plausible reply, the CIT(E) rejected the application, denying the registration u/s 12A of the Act. Since the application for registration u/s 12A of the Act was denied, the CIT(E) also denied the registration u/s 80G of the Act.
Before us, the counsel pleaded for one more opportunity to comply with the queries raised by the CIT(E). It is the say of the counsel that if given a second chance, all the details asked by the CIT(E) shall be filed. On such concession A.Y. 2021-22 Heart Rich Foundation and assurance, we remit the issues to the files of the CIT(E). The assessee is directed to furnish all the details in support of its claim for registration u/s 12A and 80G of the Act without fail. The CIT(E) is directed to examine the same and decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 05.06.2025.