BINAPANI EDUCATINAL TRUST,MAYURBHANJ vs. COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

It was submitted by the ld AR that the assessee filed an e- application in Form No.10AB seeking registration u/s.12AB of the Act, however, the ld. CIT(E) has rejected application for registration u/s.12AB of the Act. It was the submission that the activities of the assessee trust are charitable in nature and the assessee is having all such documents to substantiate the same, if one more opportunity is granted for producing the same before the ld. CIT(E).

In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required. It was submitted that the application of the assessee for registration u/s.12AB of the Act has rightly been rejected by the ld. CIT(E).

We have considered the rival submissions. A perusal of the impugned order shows that the ld. CIT(E) rejected the application of assessee applied for registration u/s.12AB of the Act on account of the fact that the assessee was unable to produce the required documents before him. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for deciding the issue afresh after granting the assessee adequate opportunity of being heard.

In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/04/2025. Sd/- Sd/- (राजेश कुमार) (जाजज माथन) (RAJESH KUMAR) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 09/04/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, 5.