SELVA VINAYAKA EDUCATIONAL TRUST,NAMAKKAL vs. CIT(EXEMPTION), CHENNAI

Aggrieved by rejection of an application filed in Form No.10AB seeking registration u/s 12A(1)(ac)(iii) vide impugned order dated 19.02.2024, the assessee is in further appeal before us. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.

Upon perusal of para-5 of impugned order, it could be seen that the assessee failed to make any representation before Ld. CIT(E) to support the application. Accordingly, the application was rejected against which the assessee is in further appeal before us. 3. Considering the fact that the assessee is adversely affected by impugned order and keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter of registration is restored back to the file of Ld. CIT(E) for re-consideration after affording another opportunity of hearing to the assessee. The assessee is directed to substantiate its application. 4. The appeal stand allowed for statistical purposes. Order pronounced on 3rd July, 2024