SHREE RADHA KRISHAN GOPAL MANDIR TRUST MANDWARA,CHANDIGARH vs. CIT(E), CHANDIGARH

This appeal is preferred by the assessee challenging the order dated 24.10.2019 passed u/s 12AA of the Income Tax Act, 1961 (in short 'the Act') rejecting the assessee’s application for Registration u/s 12AA of the Act. This order has been passed by the Ld. Commissioner of Income Tax (Exemptions) [herein referred to as ‘CIT(E)’] Chandigarh. -Chd-2019- Shree Radha Krishan Gopal Trust Mandwara, Chandigarh 2 2. At the outset, the Ld. Authorised Representative (AR) submitted that the assessee has moved an application dated 3.11.2021 requesting admission of additional evidence in this case. It was submitted that the documents which were being submitted as additional evidence were being filed as per the observations of the Ld. CIT(E) in the impugned order. It was submitted that in the interest of substantial justice, the additional evidences may be admitted and the issue may be set aside to the file of the Ld. CIT(E) for the purpose of reconsideration of the assessee’s prayer for registration.

Per contra, the Ld. CIT DR had no objection, if the additional evidence was admitted and the matter was restored to the file of the Ld. CIT(E) for the purpose of reconsideration of assessee’s application for registration.

Having heard both the parties on the issue of admission of additional evidence and after duly considering the fact that at this juncture the assessee is only seeking admission of additional evidence, therefore, without going into the merits of the case, we restore the appeal to the file of the Ld. CIT(E) after duly admitting the additional evidences and direct the Ld. CIT(E) to consider these additional evidences at the time of the reconsideration of the assessee’s application for registration u/s 12AA of the Act. Needless to say that Ld. CIT(E) will also be providing proper opportunity to the assessee to present its case before passing the order in accordance with law. -Chd-2019- Shree Radha Krishan Gopal Trust Mandwara, Chandigarh 3

In the final result, the appeal of the assessee stands allowed for statistical purposes.