SANT KANWARRAM SEWA TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

The Ld. CIT(E) vide impugned order dated 21-11-2024 denied registration u/s. 80G of the Act in spite of opportunities given to the Page No 2 Sant Kanwarram Sewa Trust vs. CIT(E) 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 relevant documents as requested by Ld. CIT(E) in his hearing notices are filed before this Tribunal and therefore requested one more opportunity of hearing be given to the Trust, so that the same be filed before Ld. CIT(E) for granting registration u/s. 80G of the Act.

We perused the impugned order passed by the Ld. CIT(E) who has given two opportunities on 05-10-2024 and 08-11-2024, since the assessee failed to comply the above notices and for not producing documents, registration u/s. 80G was denied. Since the assessee now filed before us all the relevant materials for registration, therefore in the interest of Principle of Natural 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. 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.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.