SHAHEED BHAGAT SINGH SENA,VILLAGE NITHARI NOIDA vs. CIT EXEMPTION, LUCKNOW

(C) We noted that learned CIT (Exemptions) has rejected the application of the assessee for registration u/s 12A. From the order of learned CIT (Exemptions), it is apparent that the learned CIT (Exemptions) had issued notice calling for certain queries, documents/clarifications however, as per learned CIT (Exemptions), the assessee filed only part reply and learned CIT(A) rejected the application of the assessee. At the time of hearing before us, the learned Authorized Representative of the assessee submitted that the learned CIT (Exemptions) rejected the assessee’s application u/s 12A and u/s 80G without providing reasonable opportunity for providing the & 192/Lkw/2025 Assessment Year:2025-26 3 details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in these two appeals in respect of assessee’s applications u/s 12A and u/s 80G of the Act should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned orders of learned CIT (Exemptions) and restore the matters regarding the assessee’s applications u/s 12A and u/s 80G of the Act; back to his file with the direction to consider the applications of the assessee for registration u/s 12A and 80G(5) of the Act afresh and to pass de novo orders after giving reasonable opportunity of being heard to the assessee.

(D) In the result, both the appeals of the assessee are partly allowed for statistical purposes.

(Order was pronounced in the open court on 30/06/2025)