BRAJESH RAMCHANDRA SINGH EDUCATION SOCIETY,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

At the outset, it is observed that there is a delay of 3 days in filing the instant appeal. Considering inadvertent mistake qua delay, the same is condoned.

In the instant case, the Assessee by filing an application dated 31.01.2022 in form no.10A requested for approval of registration u/s 12A of the Act, which was granted in form no.10AC on dated 08.02.2022. Thereafter, the Assessee filed an application dated 10.06.2024 in Form no.10AB for regular registration u/s 12A of the Act. The application filed by the Assessee was taken into consideration by the Ld. Commissioner, while issuing first notice dated 12.07.2024 by which the Assessee was directed to comply with the notice by 29.07.2024 and the Assessee filed some details. On verification of the same, various discrepancies were noticed by the Ld. Commissioner and therefore he again issued a notice on dated 27.11.2024, by which certain query/documents were also sought for by the Ld. Commissioner on or before 4th December 2024, however, the Assessee still made no compliance. Therefore, in the constrained circumstances, the Ld. Commissioner on 07.12.2024 passed the impugned order, rejecting the application filed by the Assessee and cancelling the registration granted vide order dated 08.02.2022 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the Act.

The Assessee, being aggrieved, challenged the impugned order before this Tribunal.

We have heard the parties and perused the material available on record. No doubt, the Ld. Commissioner, before rejecting the application filed by the Assessee, has given 02 opportunities for filing certain details/documents, however, the Assessee failed to file the same, which resulted into rejection of the application for registration u/s 12A of the Act. Admittedly, the Ld. Commissioner, in the absence of relevant reply/explanation and the documents, failed to decide the application filed by the Assessee, in its right perspective and proper manner and therefore excusing the latches of the Assessee as the Assessee admittedly in response to first notice dated 12.07.2024 had filed various documents and the second notice was issued only on finding some discrepancies in the documents filed by the Assessee and therefore in our considered view for proper and just decision of the case and substantial justice, it would be appropriate to remand the issue back to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of Rs.1100 in the Revenue Department under “other heads” and within 15 days from the date of receipt of this order. Thus, the case is accordingly remanded to the file of the Ld. Commissioner for decision afresh.

The Assessee is also directed to comply with the notices and file the relevant documents/explanation as would be needed by the Ld. Commissioner for proper adjudication of the issue involved.

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