AAROGYA JAN KALYAN SAMITI ,DISTT. MANDI, H.P. vs. CIT EXEMPTIONS, CHANDIGARH

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.