AT TAWHEED EDUCATION AND WELFARE TRUST,HOOGHLY vs. CIT (EXEMPTION), , KOLKATA

Brief facts of the case of the assessee is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) in form no. 10AB in response to the notice, the assessee Assessment Year: 2024-25 At Tawheed Education and Welfare Trust . submitted various details along with supporting evidence. The Ld. CIT(E ) asked some quarries from the assessee but there was no reply, as a result of which, the application filed by the assessee is treated as non-maintainable and provisional registration issued to the assessee has also been cancelled.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.

The Ld. AR instead of arguing into the merit of the case has only prayed that the assessee has to give an opportunity to furnish all the details as asked by the Ld. CIT(E).

Contrary to that the ld. D.R did not raise any objection.

On perusal of the order of Ld. CIT(E ), it appears to us the Ld. CIT(E ) asked certain clarification by issuing notice, the assessee did not , as a result of which, the application of the assessee has been rejected. Before us, the assessee has submitted that the assessee is ready to submit all the documents as required by the Ld. CIT(E ) for registration. Keeping in view, the submission made by the assessee and the order passed by the Ld. CIT(E ), we are inclined to restore the appeal back to the file of Ld. CIT(E ) after giving an opportunity to the assessee to submit all the necessary papers.