SHRI BANKE BIHARI EDUCATION SOCIETY,BULANDSHAHR vs. CIT (E), LUCKNOW

This appeal is filed by the assessee against order passed by the Ld. Commissioner of Income Tax (Exemptions), Lucknow wherein vide the impugned order dated 30.03.2015, the Ld. CIT (E) has rejected the assessee’s application for registration u/s 12A of the Income Tax Act, 1961 (hereinafter called as the ‘Act’). mentioned that due to non-compliance of the assessee on 27.03.2015, the genuineness of the activities of the assessee society could not be verified. The Ld. CIT (E) has also noted that, admittedly, no educational activities had been commenced at the time of passing of the order.

The Ld. Authorised Representative has submitted that all these details were available with the assessee society and opportunity may be given to the assessee to prove the genuineness

The Ld. CIT DR opposed the prayer of the Ld. Authorised Representative and submitted that the assessee society had already been given due opportunity but the same was not availed by the assessee society and, therefore, no further opportunity should be given.

We have heard the rival submissions and have also perused the material on record. Looking into facts and circumstances of the case and in interest of justice we deem it expedient to restore the file of the office of the Ld. CIT (E) with the direction to reconsider the application of the assessee and pass the order in accordance with law after giving proper opportunity to the assessee. The assessee is directed to fully cooperate in the proceedings this time.

In the final result, the assessee’s appeal stands allowed for statistical purposes.