TOOBA EDUCATIONAL AND WELFARE TRUST,BHIWANDI vs. CIT EXEMPTION PUNE, PUNE

This assesseee’s appeal arises against the ld. CIT(Exemption), Pune’s Din & Notice No. ITBA/EXM/F/EXM45/2023-24/ 10626437771(1), dated 14.03.2024 rejecting the application of the assessee u/s.12AB of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. He is accordingly proceeded ex-parte.

It emerges with the able assistance coming from the Revenue side that the learned CIT(E)’s impugned order herein has refused sec.12A registration to the assessee on account of the fact that the latter had failed to respond to the corresponding show cause notice(s) on various occasions.

Learned CIT-DR could not dispute the clinching fact that the CIT(E) had not even granted two weeks effective time from the date of his last hearing notice dated 14.02.2024 for compliance on or before 20.02.2024 which followed the impugned order dated 14.03.2024. And also that communication gap at various levels in such a short span of time could also not be altogether ruled-out. We accordingly deem it proper to restore the assessee’s instant sec.12A registration application back to the CIT(E) for his afresh appropriate examination as per law, preferably within three effective opportunities of hearing, subject to a rider that it shall be the assessee’s risk and responsibility only to plead and prove in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.