SHAMA ARTS ORGANIZATION,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

None appeared on behalf of the assessee. Valid notice of hearing was issued. With the assistance of Ld. DR and after carefully examining the impugned order we notice that the greviance of the assessee is that Ld. CIT(E) erred in rejecting the application for regular registration u/s 12A(1)(ac)(iii) of the Act and also rejected the application for approval u/s 80G(5) of the Act for non compliance and therefore one more opportunity is requested for going before Ld. CIT(E). Since Ld. DR raised no objection if both the issues of regular registration u/s 12A and 80G(5) are remitted back to the file of Ld. CIT(E).

We have heard Ld. DR and perused the record placed before us. The assessee filed an application for regular registration u/s 12A and for approval u/s 80G(5) on 29.06.2024. Partial compliance was made, Ld. CIT(E) wanted the clarification about water supply which was not found in line with the objectives of the trust. However fair opportunity was not granted to the assessee. We therefore in the interest of justice and being fair to both the parties and under the given facts and circumstances of the case remit both the issues of application for regular registration u/s 12A r.w.s.12AA as well as approval u/s 80G(5) of the Act back to the file of Ld. CIT(E) for afresh adjudication for which a reasonable opportunity shall be granted before passing a speaking order. Assessee should also remain vigilant and avoid unnecessary adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised in are allowed for statistical purposes.