Facts
The Assessee filed two appeals against the order of the Ld. CIT(E) dismissing their applications for registration under section 12A(1)(ac)(iii) and section 80G. The applications were rejected for being deficient in factual evidence and lacking requisite submissions.
Held
The Tribunal held that the Assessee, being an NGO, deserves another opportunity to provide the necessary information and documentation. The matter was set aside to the Ld. CIT(E) to decide afresh after providing a reasonable opportunity.
Key Issues
Whether the applications for registration under sections 12A and 80G were rightly rejected for lack of submissions, and if the Assessee should be granted another opportunity.
Sections Cited
12A(1)(ac)(iii), 80G, 12A
AI-generated summary — verify with the full judgment below
Order PER VIKRAM SINGH YADAV, A.M. : These are two appeals filed by the Assessee against the order of the Ld. CIT(E), Chandigarh each dt. 22/02/2024 whereby the application seeking registration under section 12A(1)(ac)(iii) of the Act as well as the application seeking Registration under section 80G has been dismissed by the Ld. CIT(E).
None has appeared on behalf of the Assessee nor was any adjournment application filed.
After hearing the Ld. CIT DR and perusing the material available on the record, it is noted that the application of the assessee filed in Form No. 12AA seeking registration under section 12A(1)(ac)(iii) of the Act was held by the ld CIT(E) as deficient in factual evidence in the absence of requisite submissions filed by the assessee. The Ld. CIT(E) has stated that in absence of required submissions, it is not possible to ascertain that the activities carried out by the applicant are in accordance with its objects and genuine in nature and therefore the application filed by the assesseee seeking registration was rejected. Similarly, the assessee’s application in Form No. 10AB seeking Registration under section 80G(5) was rejected in absence of registration under section 12A of the Act. We find that the ld CIT(E) had issued a notice dated 27/10/2023 and in response, the assessee did file its submissions, however, the submissions so filed were not found fully acceptable/lacking requisite information and without allowing another opportunity, the application of the assessee was rejected. We find that in the facts and circumstances of the case, the assessee, being an NGO operating from Mandi, Himachal Pradesh, deserves one more opportunity to file the necessary information and documentation in support of its application seeking registration under section 12A as well as 80G of the Act. The ld CIT DR didn’t raise any specific objection where the matter is set-aside to the file of the ld CIT(E). The matter is accordingly set aside to the file of the Ld. CIT(E) to decide the same afresh after providing reasonable opportunity to the assessee.
In the result, both the above appeals filed by the Assessee are allowed for statistical purposes.