SANSKRITI RAKSHA SAMITI TRUST,KRISHNA NAGAR vs. CIT (EXEMPTION) NEW DELHI, DELHI

The Assessee has filed an application for early hearing of the appeal arising out of challenge of order dated 08.08.2023 passed by CIT(Exemption) Delhi, wherein the application of the assessee in Form 10AB for grant of registration u/s 12A(1)(ac)(iii) was rejected. On hearing, the Ld. AR, it comes ups that the impugned order was passed on the basis that, when relevant information was called by CIT(E), assessee had failed to respond. The claim of the assessee is that due to wrong email address, assessee did not receive notices.

After taking into consideration the impugned order, it comes up that the same is silent with regard to the mode of service to the applicant and if notices were actually served. The Ld. DR has tried to defend the impugned order but we are satisfied that the end of justice will be served by giving the assessee an opportunity to contest of merits.

In the light of aforesaid, the appeal of the assessee is allowed for statistical purposes, and the issue on merit is restored to the files of the Ld. CIT(E), Delhi, to pass an order fresh, after giving an opportunity of hearing to the assessee.