SHRAVAN SEVA FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The assessee has raised the following grounds of appeals:

The learned Commissioner of Income Tax (Exemptions), Ahmedabad ("the CIT") erred in fact and in law in rejecting the application made u/s/ 12A(1)(ac)(iii) of the Income Tax Act, 1961. Shravan Sera Foundation Vs. CIT Asst. Year : NA - 2–

The leamed CIT erred in fact and in law in rejecting the application u/s 12A of the Act merely on the ground that earlier application was rejected without going into the merits of the case which is had in law.

The learned CIT erred in fact and in law in passing the order rejecting the application for registration w/s. 12A of the Act without giving a show cause notice for rejection to the Appellant.

The learned CIT erred in fact and in law in passing the order rejecting the application for registration u/s. 12A of the Act without giving a opportunity of being heard.

The Appellant reserves the right to add, alter, amend, modify, delete all or any of the grounds of appeal either partially or completely.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB of the Act. However, Ld. CIT(E) rejected the application u/s.12A(1)(ac)(ii) of the Act, as non- maintainable.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

At the outset, we find that the Ld.CIT(E) has rejected the application u/s.12A of the Act merely on the ground that earlier application was rejected therefore the current application is not maintainable. Ld.CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanation and submission before the Ld.CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. Asst. Year : NA - 3–

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

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.