WORLD LIFE FOUDATION,CHENNAI vs. CIT-E,XEMPTIONS, CHENNAI

The Ld.CIT(E) while processing the aforesaid application directed the assessee to file the “objects of the Trust/Institution”, so that he could verify as to whether the assessee is a charitable organization or not ? And he also directed the assessee to prove the genuineness of its activities, and asked the assessee to file documents as prescribed under Rule 17A of the Income Tax Rules, 1962 (hereinafter in short ‘the Rules’) including Note on activities and Annual Accounts/Financial Statements of the Institution. However, according to the Ld.CIT(E) despite issuing notice on two occasions i.e. on 21.12.2023 & 09.01.2024 and even after giving final opportunity on 18.01.2024, he found no response from assessee. So, he rejected the application filed by assessee for non-compliance to his aforesaid directions. Before us, the assessee pleads that non-compliance to Ld.CIT(E)’s notice was not deliberate, but the reasons for non- compliance was, because, the assessee didn’t get the copy of the notices may be due to glitches in the internet/computer or served to wrong email id supra; and pleaded for one more opportunity before the Ld.CIT(E) and the Ld.AR undertakes to file all the requisite documents as required under Rule 17A and other documents called for by the Ld.CIT(E). In the light of the undertaking given before us, we are inclined to give one more opportunity to the assessee-foundation, and set aside the impugned order of the Ld.CIT(E) and restore the application filed by the assessee for registration u/s.12AB of the Act and direct the assessee to file all relevant (AY -) World Life Foundation :: 3 ::

documents called for by the Ld.CIT(E) (as stated in the impugned order of the Ld.CIT(E)); and the Ld.CIT(E) to decide the application of assessee on merits after giving proper opportunity to assessee and in accordance to law.

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