GRAMEEN VIKAS SANSTHAN,MAHARAJGANJ vs. CIT EXEMPTION, LUCKNOW

(C) At the time of hearing before us, the learned Authorized Representative of the assessee submitted that the learned CIT (Exemptions) rejected the assessee’s application u/s 12A without providing reasonable opportunity for providing the details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in this appeal in respect of assessee’s applications u/s 12A should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned order of learned CIT (Exemptions) and restore the matter regarding the assessee’s applications u/s 12A/12AA of the Act; back to his file with the direction to consider the application of the assessee for registration u/s 12A/12AA of the Act afresh, and to pass de novo order after giving reasonable opportunity to the assessee.

(D) In the result, the appeal of the assessee stands allowed for statistical purposes.

(Order pronounced in the open court on 22/09/2025)