MADARSA E ARABIA KASHIF UL ULOOM,AURANGABAD vs. CIT EXEMPTION, PUNE

The captioned appeal at the instance of appellant is directed against the order dated 17.10.2024 framed by ld.CIT (Exemption), Pune rejecting the application filed by the appellant for grant of regular registration u/s.12A(1)(ac)(iii) of the Act.

When the case called for none appeared on behalf of the appellant despite due service of notice of hearing. We therefore proceed to adjudicate with the assistance of ld. Departmental Representative.

We have heard the ld. Departmental Representative and perused the record placed before us. We observe that the appellant is a registered charitable society formed with the main object of providing education to the community. Provisional registration u/s.12A(1)(ac)(vi) granted on 13.12.2021. Application for regular registration u/s.12A(1)ac)(iii) filed on 27.06.2024 on Form 10AB. Ld.CIT(E) called for various details to examine the objects and genuineness of the activities and various opportunities were granted. However, appellant neither submitted details nor availed the opportunities as a result of which ld.CIT(E) rejected the appellant’s application. Since ld.CIT(E) has rejected the appellant’s application filed for regular registration u/s.12A(1)(ac)(iii) of the Act on account of non compliance Ld. DR is fair enough in not objecting to the proposition that the issues raised in the instant appeal deserves to be restored to the file of ld.CIT(E) for one more round of adjudication. We on perusal of grounds of appeal, statement of facts filed by the appellant are of the considered view that in the interest of justice appellant deserves one more opportunity. We accordingly restore the issues raised in the instant appeal to the file of ld.CIT(E) for afresh adjudication. Needless to mention that ld.CIT(E) shall afford reasonable opportunity to the appellant. Appellant is directed to update latest email id and contact detail on ITBA portal. Appellant is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes. Impugned order is set aside and the effective grounds of appeal raised by the appellant are allowed for statistical purposes.