UNNATI FOUNDATION MORENA UNNATI SAMAJ KALYAN EVAM,MORENA vs. CIT[EXEMPTION], BHOPAL

Aggrieved by rejection of an application filed in Form No.10AB for seeking registration u/s 12AB and 80G(5) vide impugned order dated 15.03.2024, the assessee is in further appeal before us. At the time of hearing, none appeared for assessee despite notice.

Upon perusal of impugned order, it could be seen that the application has been rejected in view of the fact that the assessee failed to furnish the required details as called for by approving authority in hearing notices. Aggrieved, the assessee is in further appeal before us.

Keeping in mind the principles of natural justice and considering the possibility of communication gaps at various levels during faceless regime, we deem it fit to grant another opportunity of hearing to the assessee to substantiate its case before Ld. CIT (Exemption). Accordingly, the impugned order is set aside and the matter of registration stand restored back to Ld. CIT(E) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its applications. 4. The appeal stand allowed for statistical purposes. Order pronounced on 19th February, 2025.