SHREE GOPAL CARE FOUNDATION ,. vs. CIT(E), DELHI , .

Shri Rajiv Saxena, appearing on behalf of the assessee submitted that the solitary reason for denying registration u/s. 12A of the Act and approval u/s. 80G of the Act is that the assessee failed to furnish documentary evidences for purchase of bhusa for gaushala (cow shelter). The ld. Counsel submitted that the assessee had furnished all the relevant details for registration u/s. 12A and approval u/s. 80G of the Act to CIT(Exemptions) including the invoices for purchase of bhusa. However, the assessee would again furnish the requisite documents to the CIT(Exemptions) if, an opportunities is granted.

Per contra, Shri Kanv Bali representing the department vehemently supported the impugned orders. The ld. DR submitted that in the absence of requisite documents, the CIT (Exemptions) has rightly denied the application of the assessee for registration u/s. 12A and consequent approval u/s. 80G of the Act.

We have heard the submissions made by rival sides and have examined the impugned orders. The assessee inter alia provides cow shelter, fodder to rescued, abandoned or stray cows in the National Capital Region. A perusal of the impugned order shows that the registration u/s. 12A of the Act has been denied to the assessee solely for the reason that the assessee has failed to furnish documentary evidences by way of bills and vouchers to substantiate expenditure on bhusa for gaushala. Taking into consideration entire facts, without commenting on merits, we deem it appropriate to restore the application back to the file of CIT (Exemptions) for denovo consideration. The assessee shall furnish all the relevant documents as required by the CIT(E) for proper adjudication of application of the assessee u/s. 12A and 80G of the Act, in accordance with law.