SHREE SIDDHIVINAYAK GANPATI DEVASTHAN SANSTHA,PUNE vs. CIT EXEMPTION, PUNE

When the case was called for none appeared on behalf of the assessee even though a valid notice of hearing has been issued with the assistance of Ld. DR. We on perusal of records notice that the assessee’s application for regular approval u/s 80G(5) of the Act was rejected on account of not furnishing the requisite details and explanation by the assessee.

We have heard Ld. DR and perused the record placed before us. The assessee’s application on Form No. 10AB for regular approval u/s 80G(5) of the Act filed on 17.06.2024 has been dismissed for want of requisite details and explanation. Considering the facts and circumstances of the case and little time given by Ld. CIT(E) to the assessee for giving necessary reply we in the interest of natural justice deem it appropriate to afford one more opportunity to the assessee and therefore remit the issue of regular approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for necessary adjudication after affording sufficient opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take unnecessary 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.

In the result, appeal of the assessee is allowed for statistical purposes.