TRAUMA CARE AND ROAD ACCIDENT CENTER IN KOLLAM,KOLLAM vs. ITO, WARD -2, KOLLAM

The assessee has challenged both orders before this Tribunal, contending that the rejection was bad in law, as the assessee was not provided adequate opportunity to cure the defects or to submit amended documents in support of its claim. It was submitted that the trust had undertaken steps for amendment under the Travencore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955 and that a reasonable opportunity ought to have been granted by the CIT (Exemptions).

During the course of hearing, the Ld. Departmental Representative did not object to the prayer for remand made by the assessee.

Having heard both parties and considering the totality of facts and circumstances, we find that, in the interest of justice and in adherence to principles of natural justice, both matters require reconsideration. Accordingly, we set aside the impugned orders passed by the Ld. CIT (Exemptions), Kochi, and restore both matters to his file with a direction to grant reasonable opportunity to the assessee to cure the defects and submit supporting documents, including amended trust deed, if any. The Ld. CIT (Exemptions) shall then pass a reasoned order in accordance with law after due consideration of the submissions and materials filed by the assessee.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.