SUKOON SP FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

Order u/s 12AA(1)(b) r.w.s. 12A & 80G(5)(vi) of the Income Tax Act, 1961 was passed on 09.03.2021 rejecting the grant of registration owing to failure of the assessee to comply with the directions of the ld. CIT (E) as well as failure to specify and elaborate the objects of the trust.

Before us, it was pleaded that given an opportunity, due compliance would be made before the ld. CIT (E). We believe, that the assessee would not misuse the trust reposed upon in complying to the directions of the ld. CIT (E). Hence, in the interest of justice, we hereby remand the matter to the file of the ld. CIT (E) to examine the matter afresh and decide the issue on merits. 2 Sukoon SP Foundation 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 26/07/2021.