SURYAPUTRA SHANI UPASAK SAMAJIK SAMITI,INDORE vs. CIT (EXEMPTION), BHOPAL, BHOPAL

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).

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

Resultantly, this appeal is allowed for statistical purpose.