PRAKASH KELVANI MANDAL,VITHODA ,TAL. KHERALU DIST. vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The Ld. CIT(E) vide impugned orders denied registration u/s. 12AB and u/s. 80G(5) of the Act in spite of two opportunities given to the assessee. The assessee Trust failed to furnish necessary documents, therefore Ld. CIT(E) cancelled the provisional registration granted to the Trust.

None appeared on behalf of the assessee. The assessee submitted that the Trust is doing charitable activities and the Trustees are senior citizens with limited familiarity with digital communications and were unable to regularly access and monitor the email account where the notices were sent by Ld. CIT(E) which has resulted in passing exparte orders. Therefore the assessee Trust requested one more opportunity of hearing be given to the assessee Trust, so that necessary documents will be filed by the Trust for granting registration u/s. 12AB and 80G of the Act.

We have perused the impugned orders passed by the Ld. CIT(E) who had given two opportunities on 22-08-2024 and 14-10-2024 for registration u/s. 12AB of the Act and hearing notices on 10-09- 2024 and 24-10-2024 for registration u/s. 80G(5) of the Act. Since the assessee failed to comply with the above notices registration u/s. 12AB and u/s. 80G were denied by Ld. CIT(E). Therefore in the interest of Principle of Natural Justice, we deem it fit to set aside the orders passed by the Ld. CIT(E) with a direction to give one more opportunity of hearing to the assessee by issuing physical notice to the assessee Trust for granting registration u/s. 12AB and u/s. 80G in accordance with the provisions of law. Needless to say, & 229/Ahd/2025 Page No 3 Prakash Kelvani Mandal vs. CIT(E) the assessee Trust should cooperate by furnishing all the relevant materials before Ld. CIT(E) for granting registration.