NEW HORIZON EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

This appeal has been preferred by the assessee against the order of the Ld. Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld. CIT(E)”], dated 27.08.2024, whereby the application for registration filed by the assessee in Form No. 10AB u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) was rejected.

The brief facts of the case are that the assessee 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, 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.

We have heard the rival contentions and perused the material available on record. At the outset, it is noted that the Ld. CIT(E) rejected the assessee’s application on the ground that that the assessee has neither filed any submission nor sought any adjournment in responses to the notices issued. However, during the course of hearing before us, the Ld. AR submitted that the assessee is now in possession of all relevant documents which could not be submitted earlier due to unavoidable circumstances. A copy of the said documents has been placed before the Tribunal, in the form of paper- book. The Ld. AR, therefore, requested that an opportunity be granted to submit these documents before the Ld. CIT(E) for proper consideration.

Having considered the rival submissions and perused the material available on record, we are of the view that the interests of justice would be met if the matter is restored to the file of the Ld. CIT(E) for fresh adjudication. We accordingly set aside the impugned order and remand the matter to the file of the Ld. CIT(E) with a direction to consider the documents/details now being made by the assessee and thereafter, to decide the application for registration u/s 12A of the Act afresh, in accordance with law, after affording due opportunity of being heard to the assessee.

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