WADMAVLI LOAK VIKAS MANCH DHIPHAL WAD,BEED vs. C.I.T (EXEMPTION), PUNE, PUNE

The captioned appeal at the instance of appellant is directed against the order framed by ld. Commissioner of Income Tax (Exemption), Pune dated 16.11.2024 denying grant of regular registration u/s.12AB of the Income Tax Act, 1961 ( in short ‘the Act’).

When the appeal was called for, none appeared on behalf of the appellant despite due service of notice of hearing. We therefore proceed to dispose of the appeal with the able assistance from the ld. Departmental Representative exparte qua the appellant.

We have heard the ld. Departmental Representative and perused the record placed before us. A perusal of the impugned order reveals that appellant has not made compliance and not submitted any details about the nature and genuineness of the activities of the trust, copy of registration certificate etc. which resulted in passing of the exparte order denying grant of regular registration u/s.12AB of the Act. There can be many reasons for non-participation/non-compliance by the assessee which cannot be ruled out. Since the denial of regular registration u/s.12AB in this case is founded upon assessee’s failure to adduce copy of valid registration certificate, and the details as per provisions of section 12AB(1)(b)(i), in the larger interest of justice, we deem it fit to accord one more opportunity to the appellant to make good its failure by adducing/producing the requisite details as called for ld.CITE). Assessee is directed to provide correct email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is further directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(E) shall be free to proceed in accordance with law. Findings of ld.CIT(E) is set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.