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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. In this appeal, the assessee is aggrieved by rejection of registration u/s 12AA vide order dated 27/08/2018. 2. At the time of hearing, none appeared for assessee. The perusal of order sheet entries reveal that similar is the position since last several hearing. The Ld. DR pleaded for dismissal of appeal.
Upon perusal of impugned order, it could be seen that the assessee failed to submit various details / documents as enumerated in para-3 of the order despite being provided with various opportunities. Therefore, it was not possible to ascertain the nature of objects of the trust and the registration was rejected. Keeping in view the principal of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Accordingly, the matter of registration is restored back to the file of Ld. CIT(E) for fresh adjudication after providing opportunity of hearing to the assessee.
The appeal stand allowed for statistical purposes.
Order pronounced on 03rd August, 2021.
Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 03/08/2021 Sr.PS, Dhananjay आदेशकीप्रधिधलधपअग्रेधर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant 2. प्रत्यथी/ The Respondent आयकरआयुक्त(अपील) / The CIT(A) 3. 4. आयकरआयुक्त/ CIT– concerned 5. सवभागीयप्रसतसनसध, आयकरअपीलीयअसधकरण, मुिंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशाि सार/ BY ORDER,