SURYAKANT MANI SHIV MANDIR TRUST,GHAZIABAD vs. CIT (EXEMPTIONS), LUCKNOW

At the time of hearing before us, Shri Abdul Aziz Khan, who is the founder/trustee of the trust under appeal, appeared in person. He stated that the assessee could not furnish the relevant details before the CIT (Exemptions) because the letters calling for the details were never served upon the assessee. He, therefore, submitted that either the trust should be granted the registration as well as exemption u/s 80G or the matter may be set aside to the file of the CIT (Exemptions).

Learned DR, on the other hand, supported the order of the CIT (Exemptions) and she stated that the CIT had issued two letters calling for the specific details.

However, we find that in the order of the CIT u/s 12AA, there is mention of the issue of the letter but there is no mention of the date of service of the letter. In the above circumstances, in our opinion, it would meet the ends of justice if the order of the CIT (Exemptions) is set aside and matter restored to his file. We order accordingly and direct learned CIT (Exemptions) to allow adequate opportunity of being heard to the assessee and thereafter readjudicate the assessee’s application u/s 12AA as well as u/s 80G of the Act.

In the result, the appeals of the assessee are deemed to be allowed for statistical purposes. Decision pronounced in the open Court on 16.12.2016.