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Before: Shri Bhavnesh Saini & Shri L.P. Sahu
ORDER Per L.P. Sahu, A.M.: These appeals at the instance of assessee are directed against the order dated 25.01.2016 passed by ld. CIT(Exemption), whereby the applications of the assessee for registration u/s. 12A and approval u/s. 80G of the IT Act stood rejected.
The brief facts of the case are that the assessee moved two applications on 14.07.2015 for registration u/s. 12A and approval u/s. 80G, which were rejected by the ld. CIT(Exemption) on the premise that the assessee failed to file details of donors, complete balance sheet along with Income &
ITA Nos. 942 967/Del./2016 2 Expenditure account and receipt & payment account, note on nature of activities as required through letters dated 14.07.2015; that the alleged trust came into existence in the year 2007, but no details of the activities carried out by it were filed; and that the assessee failed to submit original/certified copy of Memorandum of Association. He, therefore, concluded that the activities of the assessee-trust could not be established and, thus, rejected both the applications vide impugned order. Aggrieved, the assessee is in these appeals before the Tribunal.
We have heard the submissions of both the parties and have gone through the entire material available on record. A perusal of the impugned order reveals that the applications of the assessee have been rejected by the ld. CIT(Exemption) for non-furnishing of the details/documentary evidences as required from the assessee through letter dated 14.07.2015, whereas the stand of the assessee before us is that all the information requisitioned by the ld. CIT(E) were furnished before him. The assessee has placed before us the copy of letters of ld. CIT(E) dated 14.07.2015 (PB-46) and Reply of assessee dated 12.08.2015 (PB-47) showing various enclosures thereto, as required by the ld. CIT(E). We, however, find that their submission is not discernible from the impugned orders, rather the ld. CIT(E) has categorically mentioned that no ITA Nos. 942 967/Del./2016 3 such details/documentary evidences were submitted by the assessee. The assessee has also submitted plenty of other evidences/documents to justify its claim before us in the paper book. In presence of these facts, we deem it expedient in the interest of justice that the matter should be remitted back to the file of ld. CIT(E) for deciding the applications of the assessee afresh after giving proper opportunity of being heard to the assessee. The assessee is also directed to adduce the documentary evidences/details as required by the ld. CIT(E) or as he deems fit to furnish in its support. We order accordingly. The appeals of the assessee, thus, deserve to be allowed for statistical purposes.
In the result, both the appeals are allowed for statistical purposes.
Order pronounced in the open court on 21.11.2017.