ASHRAMA PRAKTAN CHHATRA SANGHA,NARENDRAPUR vs. CIT(EXEMPTIONS),, KOLKATA

On the other hand, ld. CIT-DR vehemently supported the order of the ld. CIT(E).

Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(E) has rejected the application of the assessee filed for registration u/s.12A(ac)(1)(iii) of the Act and approval u/s.80G(5)(iii) of the Act and dismissed both the appeals of the assessee due to non-compliance made by the assessee. However, the ld. AR during the course of hearing requested for one more opportunity to prove its case by submitting relevant documents before the CIT(E). Therefore, in the interest of justice, we restore the issues in both the appeals to the file of ld.CIT(E) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. CIT(E), positively.