SRI PALANIAPPA CHARITABLE PUBLIC TRUST ,SALEM vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHENNAI

the Order of the Commissioner of Income Tax (Exemptions), Chennai, in File No.C.No.CIT(E) 2(2262)/2016-17 dated 30.06.2017.

Dr.Sibichan K. Mathew, CIT, represented on behalf of the Revenue and Mrs.N.V.Lakshmi, CA, represented on behalf of the assessee.

It was submitted by the Ld.AR that the Ld.CIT has rejected the assessee’s application for registration u/s.12AA of the Act on the ground that the clarifications sought for had not been produced before him. It was a submission that the assessee may be granted another opportunity to produce all the details called for before the Ld.CIT.

In reply, the Ld.DR submitted that he had no objection, if another opportunity was granted to the assessee.

We have considered the rival submissions. As it is noticed that the Ld.CIT has rejected the application for registration u/s.12AA on account of the non-production of all the details called for by him. In the interest of natural justice, the issues in this appeal are restored to the file of the CIT for re-adjudication after granting the assessee adequate opportunity to produce all the details as required by the Ld.CIT for adjudicating the issue of registration u/s.12AA in the case of the assessee.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.