MAINSTREAM SCHOOL FOR AUTISM & SPECIAL CARE FOUNDATION,PATNA vs. CIT (EXEMPTION), PATNA

I.T.A. Nos.406&407/Pat/2025 Mainstream School For Autism & Special Care Foundation 2. Brief facts of the case are that the assessee is a non-profit company and an application in Form 10AB was filed on 18.02.2025 by the assessee for grant of regular registration section 12A and regular approval u/s 80G of the Act. The ld. CIT(E) rejected both the applications for final registration u/s 12A and regular approval u/s 80G of the Act due to non-compliance on behalf of the assessee.

Dissatisfied with the above order, the assessee has filed the present appeals before this Tribunal. At the time of hearing, the assessee did not turn up before this Bench although Registry has issued notices to the assessee. As no one turned up at the time of hearing, we cannot keep this appeal pending for inordinate period, therefore, we heard the matters with the assistance of the ld. DR.

The ld. DR stated that the assessee is a habitual defaulter and it did not turn up before the ld. CIT(E) and even before this Bench, therefore, the present appeals need to be dismissed in limine.

We, after hearing the ld. DR and perusing the materials available on record, find that the assessee did not turn up before the ld. CIT(E) and the ld. CIT(E) rejected both the applications filed u/s 12A and 80G of the Act without considering the explanations and documents of the assessee. We, therefore, in the interest of justice and fair play, feel it necessary to remand both the issues back to the file of the ld. CIT(E) with a direction to re-examine the issues afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to comply all notices and submit all the relevant documents/details during the remand proceedings for granting of regular registration section 12A and regular approval u/s 80G of the Act.