SHRI SHYAM SEWA MANDAL SAMITI,ROORKEE vs. CIT EXEMPTION, LUCKNOW

The appellant filed an Application for registration Order under section 12ABof the Income Tax Act, 1961 (‘Act’ for short). The said application has been rejected vide order dated 25/09/2025on the ground that the Appellant failed to prove the genuineness& commencement of its charitable activities and failed to prove that activities are in consonance with its objects with documentary evidence.

The Ld. Counsel for the Appellant submitted that the order impugned has been passed in violation of principals of natural justice, the Ld. CIT(E) has not provided the opportunity of being heard to the Appellant, thus sought for allowing the Appeal.

Per contra, the Ld. Department's Representative submitted that the Appellant has not complied with the notices issued by the Ld. CIT(E) and not produced any documents in support of the claim, thus the order impugned has been rightly passed by the Ld. CIT(E), therefore, sought for dismissal of the present Appeal.

We have heard the parties and perused the material available on record. It can be seen from the order impugned, the Ld. CIT(E) has rejected the application for want of documents to substantiate the claim of the Appellant and the Appellant has not been heard before passing the orders impugned. Thus, we set aside the impugned order of the Ld.

CIT(E) and remand the matter to the file of Ld. CIT(E) with a direction to decide the applications afresh after providing opportunity of being heard to the Appellant. The Appellant is also at liberty to produce any/all documents in support of its claim.