ASIM UDAN TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

After hearing the ld.DR and looking to the facts and circumstances of the case, we find that the Ld. CIT(E) rejected the application of the assessee for renewal of registration u/s.12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) on account of failure of the assessee to respond to the notices issued by the Ld. CIT(E) and for non-furnishing the requisite details. We note that it has been pleaded by the assessee trust that the assessee has been doing the charitable activities in a remote area. That the notices issued by the Ld. CIT(E) escaped the attention of the trustees and, therefore, could not be complied with. That most of the data relating to the accounts and activities of the assesse trust was on record and there was no doubt about the charitable activities of the assessee.

In our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(E). We, accordingly, set aside the impugned order of the ld. CIT(E) and the matter is restored to the file of the Ld. CIT(E) to consider the application of the assessee for renewal of registration on merits after giving adequate opportunity to the assessee to present its case.