SHRI VIVEKANAND SHIKSHAN PRASARAK MANDAL,JALGAON vs. CIT(E), PUNE

The captioned appeal at the instance of Assessee is directed against the order dated 31st July, 2024 framed by learned CIT (Exemption), Pune. 1. When the case was called for, none appeared for the assessee nor any adjournment application has been filed. Perusal of grounds of appeal

The appellant submits that there was a reasonable cause due to which notice dated 24.07.2024 issued by CIT(E), Pune could not be complied and hence, it is prayed that in the interest of justice the matter be restored to the file of CIT(E). Pune to be heard & decided on merits.

Without prejudice to the above grounds the appellant submits that the learned CIT(E) failed to appreciate that the clerical error committed in selecting appropriate head in drop down list provided in e-filing portal while furnishing Form 10A electronically cannot lead to denial of registration, more particularly. On the fact that appellant is fulfilling all the conditions provided u/s 12A for becoming eligible to obtain registration.

We have heard learned DR and persued the record placed before us. We observe that the assessee trust filed an application on form 10 AB under section 12 A(1)(ac)(iii) of the Act for granting of registration under section 12 AA of the Act. However after the filing of the application, the learned CIT (E) issued notice through ITBA portal dated 26th March, 2024 directing the assessee to furnish various information mentioned in Para 2 of the impugned order. There was partial compliance and learned CIT (E) noticed various discrepancies in reply filed by the assessee. Thereafter few more notices were issued to the assessee but there was no explanation/reply filed from the assessee’s side. As a result learned CIT rejected the assessee’s application and also cancelled the provisional registration

We however considering the facts and circumstances of the case, and lack of proper and fair opportunity having been granted to assessee and in the interest of natural justice and being fair to both the parties and also considering the technical difficulties faced by the assessee in furnishing the form 10A electronically, deem it appropriate to set aside the issue raised on merit regarding approval of registration under section 12AA of the Act to the file of learned CIT for afresh adjudication for which reasonable and proper opportunity shall be granted to the assessee. Assessee trust is also directed to remain vigilant and make satisfactory compliance to the notice of hearing issued by learned CIT and should refrain from taking adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.