RIFF FILM CLUB,JAIPUR vs. CIT (EXEMPTION), JAIPUR

lquokbZ dh rkjh[k@Date of Hearing : 17/09/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19/09/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M. This appeal filed by the assessee is directed against order of the ld. CIT(E), Jaipur dated 04-12-2024 raising therein following grounds of appeal. ‘’1. On the facts and circumstances of the case and in law, the ld. CIT(E) has erred in denying the approval to the assessee u/s 80G of the Income Tax Act.

2. On the facts and circumstances of the case and in law, the ld. CIT(E) has further erred in rejecting the registration application on the ground of non-genuineness of activities. However, the activities of the trust are completely genuine and explainable. Therefore, the denial of RIFF FILM CLUB VS CIT (EXEMPTION), JAIPUR registration on this basis is completely irrational, illogical and against the principles of natural justice, hence deserves to be rolled back.

03. In view of above discussion assessee’s claim of approval/s 80G is liable to be rejected and thus being rejected on following grounds:- * No compliance and non genuineness of activities.

RIFF FILM CLUB VS CIT (EXEMPTION), JAIPUR 04. Further 2nd proviso to 80G(5) also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier approval. Thus, it is clarified that applicant provisional approval under clause (iv) of first proviso to sub-section (5) of section 80G of the Income Tax Act. 1961 dated 19.09.2022 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled. ‘’ 3.2 During the course of hearing, the ld.AR of the assessee submitted that he had not received any communication from the Department to reply the query raised in the order of ld. CIT(E) dated 4-12-2024 for the reason that the notices were sent by the Department at incorrect E-mail address i.e. ashharsh2000@gmail.com instead of correct E-Mail address i.e.somendra.harsh@gmail.com which is registered on the Income Tax Portal. He further submitted that the ld. CIT(E) passed an ex-parte order without providing adequate opportunity of being heard to the assessee and thus one more opportunity may be provided to contest the case before the ld. CIT(E) 3.3 On the other hand, the ld. DR supported the order of the ld. CIT(E) 3.4 We have heard both the parties and perused the materials available on record. In this case, it is noted that the ld. CIT(E) passed an ex-parte order by RIFF FILM CLUB VS CIT (EXEMPTION), JAIPUR rejecting approval u/s 80G of the Act for the reason that the assessee club had not submitted the query raised by the ld. CIT(E) to verify the genuineness of the activities of the Club. However, the reasons as advanced by the assessee during the course of hearing that the assessee had not received any communication from the Department on the correct E-Mail address somendra.harsh@gmail.com which is registered on the Income Tax Portal. Hence, in this view of the matter, the Bench feels that with a view to providing one more opportunity to the assessee to contest the case before the ld.CIT(E), this appeal of the assessee is restored to the file of the ld. CIT(E) to decide it afresh by providing one more opportunity of hearing. The assessee is directed to submit all the documents before the ld. CIT(E) to settle the lis between the parties. However, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeal of the assessee is allowed for statistical purposes. 3.5 Before parting, we may make it clear that our decision to restore the matter back to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(E) independently in accordance with law.