ARULMIGU SOLEESWARAR CHELLA PILLAI PERUMAL THIRUKOIL,ERODE vs. CIT, EXEMPTIONS, , CHENNAI

Aggrieved by rejection of an application filed in Form No.10AB on 30.03.2024 for seeking registration under section 12A(1)(ac)(vi)(B) of the Act vide impugned order dated 12.09.2024, the assessee is in further appeal before us. 2. From the record, it emerges that the assessee trust filed an application in Form No.10AB on 30.03.2024 seeking registration under Section 12A(1)(ac)(iii) of the Act. Upon perusal of para-4 of the order, it could be seen that the application has been rejected in view of the fact that the assessee did not file the requisite documents / information as called for by approving authority, Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. CIT-DR. 3. Keeping in mind the principles of natural justice, we accept the prayer of Ld. AR. Accordingly, the impugned order is set aside and the appeal stand restore back to the file of Ld. CIT(E) with a direction to the assessee to file requisite documents / information in support of application as called therein. 4. The appeal stand allowed for statistical purposes Order pronounced on 2nd January, 2025 (S. S. VISWANETHRA RAVI) (MANOJ KUMAR AGGARWAL) ाियक सद! / JUDICIAL MEMBER लेखा सद! / ACCOUNTANT MEMBER