LITTLE SCHOLAR PRATHMIK VIDHYALAYA SHIKSHA SANSTHAN,KASHIPUR vs. ITO, DEHRADUN

At the outset, we find that the appeal preferred by the assessee before us is delayed by 56 days. Considering the reason adduced in the condonation petition, we are inclined to condone the delay in the interest of substantial justice and admit the appeal for adjudication.

None appeared on behalf of the assessee despite issuance of notice. Hence we proceed to dispose of this appeal on hearing the Learned DR and based on materials available on record. We find that assessee is a charitable trust enjoying provisional registration under section 12AB of the Act. The assessee made an application on 3.8.2023 seeking permanent registration in terms of section 12A(1)(ac)(iii) of the Act in Form 10AB. The Learned CIT(E) sought for various details from time to time, which were only partially complied with by the assessee. Most of the times, the assessee only sought adjournments before the Learned CIT(E). Accordingly, the Learned CIT(E) for want of necessary information proceeded to reject the application seeking permanent registration of the assessee trust. It is a fact that the order rejecting the registration application of the assessee was passed by the Learned CIT(E) exparte. We find that the assessee along with the appeal set had enclosed the reply letter dated 13.12.2023 filed before the Learned CIT(E) containing various documentary evidences. Hence in the interest of justice and fair play, we deem it fit and appropriate to restore this appeal to the file of Learned CIT(E) for denovo adjudication in accordance with law. The assessee is given liberty to furnish fresh evidences, if any, in support of its contentions. Needless to mention that the assessee be given reasonable opportunity of being heard. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

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