GURMAT SEVA SABHA,CHANDIGARH vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH, CHANDIGARH

Aggrieved by rejection of registration application as filed by the assessee seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 15-01-2024 of Ld. CIT(Exemptions), Chandigarh [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 215 days in the appeal which stand condoned. Upon perusal of para 3.2 of impugned order, it could be seen that the assessee has failed to comply with various hearing notices which has resulted into rejection of application. The Ld. AR ahs sought another opportunity of hearing before lower authorities which has been opposed by Ld. CIT-DR. 2. Keeping in mind the principles of natural justice and considering the possibility of communication gaps during faceless regime, we deem it fit to afford another opportunity of hearing to the assessee to substantiate its case before Ld. AO. Accordingly, the impugned order is set aside and the matter of registration is restored back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its case. 3. The appeal stand allowed for statistical purposes.