SHRI BHUVANESHWARI AMMANAVARU SHRI BHUVANESHWARI DEVALAYA TRUST,BHAVANAGIRI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

This appeal is filed by the assessee against the rejection of registration order passed by the learned CIT(E) vide Order dated 06.11.2024, DIN and Notice No.ITBA/EXM/F/EXM45/2024-25/1070145089(1).

The learned AR of the assessee reiterated the submissions made before the learned CIT(E) and he submitted that assessee has complied with the notices and submitted that after filing of documents, met the concerned Officer to enquire if any further documents are required and further details were also given as was required. After providing entire details, the rejection order was Page 2 of 3 passed by the learned CIT(E) observing that assessee has not provided the requisite details and subsequently rejected the application filed by the assessee. Asseessee received information on 25.09.2024.asking to submit the necessary documents by 10.10.2024 filed on 16.10.2024 to process the application for registration in Form 10AB for the relevant block periods. In this regard, assessee replied to notice. Assessee filed reply on 21.10.2024 attaching the entire details. However, the learned CIT(E) has not taken note of the submissions made by the assessee. Alsoassessee has filed reply on ……. and he requested that the matter may be sent back to the learned CIT(E) for a fresh consideration along with the documents filed as required by the learned CIT(E) that were filed earlier.

On the other hand, the learned DR relied on the Order of the learned CIT(E) and fairly accepted that the matter should be examined afresh considering the documents submitted by the assessee.

Considering the rival submissions, we noted that on 09.10.2024 assessee has submitted various documents containing Sl. Nos.1 to 5 vide acknowledgment No.376520060300524 which is placed on record. The learned CIT(E) has passed Order on 06.11.2024 which is much after the submission of the documents. However, the learned CIT(E) has observed in para No.4 that the notice was issued but the assessee failed to appear before him and did not file necessary documents / details as required under section 12AA of the Act and application in Form 10AB dated 30.05.2024 has been rejected. He also noted that JAO had issued letters / notices on 25.09.2024 and 14.10.2024. He has observed that assessee was non-responsive and wrongly noted that the assessee has not responded till the date of Order. Therefore, considering the prayer of the learned Counsel and taking into account the facts of the case and in the interest of justice, we remit this issue back to the CIT(E) for a fresh consideration.

In the result, appeal filed by the assessee is allowed for statistical purpose.