SURYAPUTRA SHANI UPASAK SAMAJIK SAMITI,INDORE vs. CIT (EXEMPTION), BHOPAL, BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order dated 09.02.2024 bearing DIN & Notice No.: ITBA/EXM/F/EXM45/2023-24/1060695676(1) passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application for grant of registration u/s 12AA of Income-tax Act, 1961 has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Suryaputra Shani Upasak Samajik Samiti ITA No. 226/Ind/2024
Although Ld. AR for assessee filed a written-application seeking
adjournment of hearing fixed on today but, however, during hearing
requested to decide this appeal today itself. Accordingly, the hearing is
proceeded.
Ld. AR next submitted that the CIT(E) has passed impugned order ex-
parte and rejected the application filed by assessee for grant of registration
u/s 12AA citing the reason “the assessee has not submitted the required
documents”. Ld. AR submitted that the assessee is a society engaged in
charitable objects and being managed by office-bearers who could not make
representation before CIT(E). However, the assessee is now ready to ensure
compliances of notices and submission of documents as would be required
by CIT(E). Ld. AR made very humble prayer that the charitable activities of
assessee-society shall be frustrated due to non-grant of registration, hence
an opportunity should be given to assessee to present its case before CIT(E)
and the case may be remanded to CIT(E).
Ld. DR for revenue did not have any objection if the case is remanded
to CIT(E) for adjudication afresh.
In view of consensus of both the sides, we are persuaded to remand
this matter to CIT(E) for consideration and adjudication afresh after giving
one more opportunity to assessee. The assessee is also directed to make
compliances on the hearings to be fixed by CIT(E) and do not seek
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Suryaputra Shani Upasak Samajik Samiti ITA No. 226/Ind/2024
unnecessary adjournments failing which the CIT(E) shall be at liberty to
pass order in accordance with law.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court immediately after conclusion of hearing and reduced in writing on the same day.
Sd/- Sd/-
(VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक /Dated : 31/07/2024 Dev/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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