SOCIETY OF ST MARY THE VIRGIN-ENGLISH CONGREGATION,MUMBAI vs. CIT (E), MUMBAI

In this appeal, the assessee is aggrieved by rejection of registration application u/s 12AA of Income Tax Act, 1961 vide CIT (Exemption) order dated 09/09/2019. 2. The Ld. AR submitted that application has been rejected for non- production of certain documents which were never called for by Ld. CIT(E). The Ld. AR submitted that the application has been rejected without proving any opportunity of hearing to the assessee. Our attention

Upon careful consideration of impugned order, we find that the assessee applied for registration u/s 12AA before Ld. CIT (E) by filing Form No.10A on 28/03/2019. Though certain details as called for by Ld. CIT (E) were filed by the assessee, however, as narrated in para-4 of the impugned order, the assessee could not file certain details / documents. Consequently, an opinion was formed that it was not possible to ascertain the nature of objects for which trust was created and that the objects were genuine and charitable in terms of Sec. 2(15). Accordingly, the registration was denied. The Ld. AR has placed before us notice issued by Ld. CIT (E) and assessee’s submissions from time to time. Upon perusal of the same, we find that the replies have not been properly considered by Ld. CIT (E) and some of the submissions have been overlooked. As agreed to by both the representatives, we are inclined to restore the matter back to the file of Ld. CIT (E) for reconsideration of assessee’s submissions that the registration should have been granted as per assessee’s application dated 28/03/2019. The assessee, in turn, is directed to file the requisite details.

The appeal stand allowed for statistical purposes. Order pronounced on 15th April, 2021. (Mahavir Singh) (Manoj Kumar Aggarwal) उपाध्यक्ष / Vice President लेखा दस्य / Accountant Member मुिंबई Mumbai; सदनािंक Dated : 15/04/2021 Sr.PS, Jaisy Varghese