PURBANCHAL SHREE AYAPPA SEVA SAMITI,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

Appearances by: Assessee represented by : Gaurav Chandak, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 26.02.2025 Date of pronouncing the order : 06.03.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.1 From the impugned order, it is seen that the assessee filed an application dated 02.01.2024 for registration u/s 12A(1)(a)(iii) of the Income Tax Act, 1961 (hereafter “the Act”). However, the single opportunity of hearing provided by the Ld. CIT(E) was not responded to by the assessee and hence an adverse order was passed against him.

Purbanchal Shree Ayapa Seva Samiti 1.2 Aggrieved with this action, the assessee has filed the present appeal with the following grounds:

“1. That the Learned CIT(E) has erred on the law as well as on the fact of the case in rejecting the application for Final Registration of Trust. 2. That the learned CIT(E) has erred on the law as well as on the fact of the case in not giving the assessee proper opportunity to explain the facts of the case. 3. The assessee craves leave to add/alter any of the ground of appeal before or at the time of hearing.”

2. Before us, the Ld. AR prayed for one more chance to present the facts before the Ld. CIT(E). He stated that due to oversight on the part of the authorised representative handling that case, the matter could not be attended to. The Ld. AR mentioned about the charitable activities carried on by the assessee trust.

2.1 The Ld. DR relied on the order of Ld. CIT(E) but also fairly stated that he would have no objection in case the matter was to be remanded back to the Ld. CIT(E).