GRAMAM (THE VILLAGE) FOUNDATION ,HYDERABAD vs. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

Brief facts of the case are that the assessee filed application in Form No. 10A seeking registration u/s 12AA and Form No. 10G seeking approval u/s 80G of the Income-tax Act, 1961 on 26/03/2018. As the assessee failed to appear before the CIT(E) against the notices issued to the assessee to appear and produce its original trust deed/MoA and accounts, the CIT(E) rejected the application filed by the assessee in Form No. 10A on the ground that the assessee is not fit for grant of registration u/s 12AA of the Act.

Aggrieved by the order of the CIT(E), the assessee is in appeal before us.

Even before us, none appeared on behalf of the assessee. However, in the interest of justice, we are of the opinion that one more opportunity should be given to the assessee to represent its case before the CIT(E) with documentary evidence. Accordingly, we set aside the order of CIT(E) and remit the matter back to the file of CIT(E) with a direction to provide one more opportunity to the assessee to represent its case with documentary evidence and decide the appeal in accordance with law on merits. Accordingly, the grounds raised by the assessee on this issue are allowed for statistical purposes.

With regard to ITA No. 162/Hyd/2019, wherein the assessee filed an application in Form No. 10G seeking approval u/s 80G, we remit this appeal also to the file of CIT(E) with a direction to consider the application in Form No. 10G for approval u/s 80G and decide the same in accordance with law.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order Pronounced in open Court on this 25th day of October, 2019.