NEW LIFE CARE FOUNDATION,BADLAPUR vs. COMMISIONER OF INCOME TAX (EXEMPTIONS), PUNE, PUNE

The captioned appeal at the instance of appellant is against the rejection of approval u/s.80G of the Act by ld.CIT(Exemption) dated 07.03.2025.

When the appeal was called for, none appeared on behalf of the appellant eventhough valid notice of hearing was issued. We therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative.

We have heard the ld. Departmental Representative and perused the record placed before us. We notice that the appellant has filed application for approval u/s.80G(5)(ii) on Form 10AB on 30.09.2024. One of the ground for rejection of the application was that the appellant was not found to be registered u/s.12AAB or 10(23C) of the Act. Further from going through para 6 of the impugned order, we find that appellant has made submissions stating that he was in the process of filing appeal before this Tribunal against the rejection of application u/s.12A of the Act. However, in absence of any representation and necessary details are not available on record, we in the larger interest of justice being fair to both the parties deem it proper to remit to afford one more opportunity to go before ld.CIT(E) for necessary adjudication. Needless to mention that ld.CIT(E) in the course of set-aside proceedings shall afford a reasonable opportunity of hearing 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 the effective grounds of appeal raised by the appellant are allowed for statistical purposes.