KRISHNASHRAY FOUNDATION,DELHI vs. CIT(E), NEW DELHI

The grounds of appeal is primarily regarding the rejection of the application of the appellant for the Registration u/s 12AA of the Act.

The Ld. AR submitted that there is certain additional evidence which is brought on record at this juncture by the assessee and the same needs to be admitted.

The Ld. DR objects to the same, but the Ld. DR appreciate that if the same is considered by CIT(A) (Exemptions) it will be appropriate.

We have heard both the parties and perused the records. It is pertinent to note that the documents which are submitted at this juncture by the assessee are relevant and the same has to be considered by the CIT(Exemptions) for granting registration under Section 12A to the assessee trust. It is appropriate at this stage that this additional evidence be considered by the CIT(A) on its merit. We, therefore, direct the CIT(A) to consider these additional evidence. Needless to say, the assessee be given opportunity to be heard.

In result, the appeal is partly allowed for statistical purpose.