ACHARYA SHREE VIDHYASAGAR GAUSHALA TRUST,VIDISHA vs. CIT EXEMPTION, BHOPAL, BHOPAL

The captioned two (2) appeals, first being relating to registration u/s 12AB and second being 80G, have been preferred by assessee challenging two separate orders bearing DIN: ITBA/EXM/F/EXM45/2024-25/1068744893(1) and DIN: ITBA/EXM/F/EXM45/2024-25/1068745099(1) respectively, both dated 17.09.2024 and both passed by learned Commissioner of Income-Tax

Ld. AR for assessee at first drew us to the impugned orders and demonstrated that the CIT(E) has rejected assessee’s applications on the footing that the assessee has not submitted complete information/ documents as called by him through notices dated 22.07.2024 & 02.09.2024. Ld. AR next carried us to Page 12-13 of Paper-Book where a copy of the reply submitted by assessee to CIT(E) through physical mode on 01.08.2024, duly acknowledged by official seal of CIT(E), is placed. Ld. AR submitted that in the said reply, the assessee has made best of its effort to file the details/documents required by CIT(E). And the assessee is still ready to submit any other detail/document required by CIT(E). Therefore, in the interest of justice, one more opportunity may be given to assessee to enable the submission.

Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(E) and do not seek unnecessary adjournments.

Considering above submissions of parties and having regard to the principle of natural justice, we remand these matters back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of Page 2 of 3

Resultantly, these appeals are allowed for statistical purpose.