MAHER TRUST,PATAN vs. THE CIT(EXEMPTION), AHMEDABAD

The brief facts of the case are that the assessee is a charitable trust engaged in activities for the welfare of the public. The assessee-trust had applied for registration under section 12A(1)(ac)(iii) of the Act in Form No.10AB. The Ld. CIT(E) rejected the application on the ground that the assessee had failed to submit the requisite details/documents and the genuineness of the activities of the assessee-trust, despite issuance of notices from time to time. It was further noted by the Ld. CIT(E) that the assessee neither filed any submissions nor sought any adjournment during the proceedings.

Aggrieved by the order of the Ld. CIT(E), the assessee is now in appeal before the Tribunal. Asst. Year : NA

At the outset, the Ld. AR submitted that the Ld. CIT(E) has rejected the application and cancelled the provisional registration of the assessee-trust due to non- compliance. The Ld.AR further submitted that owing to unforeseen circumstances due compliance before the Ld. CIT(E) could not be made. Therefore, prayed that given an opportunity, the same would be apprised to the Ld. CIT(E). Ld. CIT(DR) argued that the assessee needs to furnish the proof of filing the submissions before the Ld. CIT(E). Having considered the facts on record, we hold that the interests of justice would be met if the matter is restored to the file of the Ld. CIT(E) for de novo adjudication. The Ld. CIT(E) is directed to consider the application of the assessee afresh and pass a reasoned order after taking into account the submissions and documents furnished by the assessee. The assessee shall be afforded adequate opportunity of being heard in the matter.

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