SAMMAN FOUDATION ,GUJRAT vs. CIT(EXEMPTION),PATNA , PATNA

At the outset, it is found that both the appeals of the assessee are filed by 03 days each. In this regard, the assessee has filed an application for condonation of delay stating sufficient reasons for delay in filing both the appeals before the Tribunal, which are found reasonable. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 03 days each in filing both the appeals before the Tribunal is condoned and both appeals of the assessee are admitted for hearing.

It was submitted by the ld. AR that the ld. CIT(E) has rejected/cancelled the application filed by the assessee trust for registration u/s.12A(1)(ac)(iii) read with Section 12AB(1) of the Act along with provisional registration granted u/s.12A(1)(ac)(vi) in form 10AC for A.Y.2023-2024 to 2025-206 and approval u/s.80G of the Act without affording sufficient opportunity of being heard to the assessee. It was the submission that the matter may be restored to the file of ld. CIT(E) to decide the issue afresh enabling the assessee to file the relevant documents to substantiate its claim before the ld. CIT(E).

In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E). It was submitted that the order passed by the ld. CIT(E) deserve to be upheld.

We have considered the rival submissions. On perusal of the impugned orders in both the appeals of the assessee, it is found that the assessee-trust has already shown its inability to produce the documents as required by the ld. CIT(E), however, during the course of hearing, ld. AR submitted that one more opportunity be provided to the assessee to substantiate its claim before the ld. CIT(E). In view of the above, in the interest of justice, the issues in both the appeals appeal are restored to the file of the ld. CIT(E) for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.