SAMASTA KALYANI MAHILA VIKAS TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The Ld. CIT(E) vide impugned orders both dated 22-10-2024 denied registration u/s. 12AB and u/s. 80G of the Act, in spite of opportunities given to the assessee. The assessee failed to furnish necessary documents therefore cancelled the provisional registration granted to the Trust.

The Ld. Counsel appearing for the assessee submitted that the assessee doing charitable activities for the general public and are not equipped with professionally trained peoples. Therefore 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 u/s. 80G of the Act by Ld. CIT(E).

We perused the impugned orders passed by the Ld. CIT(E) who has given two opportunities of hearing on 23-07-2024 and 23-08- 2024, since the assessee failed to comply the above notices registration u/s. 12AB was denied. Similarly in the case of u/s. 80G registration, two opportunities of hearing given on 27-07-2024 & 27-09-2024, however the assessee failed to appear, thereby rejected the registration u/s. 80G of the Act. Therefore in the interest of justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to give one more opportunity of hearing to the assessee for registration u/s. 12AB and 80G of the Act. Needless to say, the assessee should make use of this final opportunity of hearing and produce all relevant details before Ld. CIT(E) for granting registration in the manner known to law.