DR B.R AMBEDKAR SEVA ANATHA ASHRAM,KALAHANDI, ODISHA vs. ITO, WARD- EXEMPTION, SAMBALPUR, SAMBALPUR, ODISHA

Shri Sakshi Aggarwal, represented on behalf the assessee and Shri Ashim Kumar Chakraborty, represented on behalf of the Revenue.

It was submitted by the Learned AR that in respect of the registration under Section 12A, the Learned CIT (E) has denied assessee the registration on the ground that the request for grant of regular registration was made through e-proceedings and the wrong section

In reply, the Learned CIT DR agreed to the proposal that the issues will be restored to the file of the Learned CIT (E) so that the assessee can rectify the defects.

We have considered the rival submissions. As it is noticed that the assessee has chosen the wrong code for the registration under Section 12A, in the interest of justice, the issues in both these appeals are restored to the file of the Learned CIT (E) for re-adjudication and to grant the assessee adequate opportunity to rectify the mistakes, if any, in the application for registration under Section 12A. Subsequent to the issue of the registration under Section 12A, the issue of 80G is also to be considered by the learned CIT (E) after granting the assessee adequate opportunity of being heard.

In the result, both the appeals are partly allowed for statistical purposes.