SHREE RAMKRISHNA CHARITABLE TRUST,THANE vs. CIT (EXEMPTIONS), PUNE

This appeal by the assessee is directed against the order of Commissioner of Income Tax(Exemption), Pune [in short ‘the CIT(E)’] dated 27/09/2020 for the assessment year 2019-20.

Shri Bhadresh Doshi, appearing on behalf of the assessee submitted that the assessee is a Charitable Trust registered under the Bombay Public Trust Act, 1950. The assessee made online application for grant of registration under section 12AA of the Income Tax Act, 1961 (in short 'the Act') on 15/12/2019. The CIT(E) without examining the documents furnished by assessee rejected assessee’s application for grant of registration under section 12AA of the Act. The ld. Authorized Representative for the assessee submitted that a direction may be given to CIT(E) to consider the application of assessee, afresh.

Shri B.K.Bagchi representing the Department vehemently supported the impugned order passed under section 12AA of the Act. However, the ld. Departmental Representative submitted that he has no objection if application of the assessee is restored back to CIT(E) for reconsideration.

Both sides heard, impugned order examined. A perusal of the impugned order reveals that the assessee’s application for grant of registration under section 12AA of the Act has been rejected for the reason that the assessee has failed to furnish copies of bills/vouchers in support of its claim of expenditure on activities. Taking into consideration entirety of facts, we deem it appropriate to restore this appeal back to the file of CIT(E) to decide the application of assessee for grant of registration under section 12AA of the Act, denovo, after affording reasonable opportunity of hearing to the assessee, in accordance with law. The assessee is directed to furnish necessary documents as may be required by the of CIT(E) while considering aforesaid application.

In the result, impugned order is set-aside and appeal by the assessee is allowed for statistical purposes.