SUMIN CHARITABLE TRUST,SATARA vs. CIT EXMPTION PUNE, PUNE

This is an appeal filed by the appellant trust directed against the order of the CIT Exemption, Pune dt. 31.03.2023 denying grant of registration u/s.12AB of the Income-tax Act, 1961 (hereinafter also called ‘the Act’).

Brief facts of the case are that the appellant is a Trust, got provisional registration on 27.05.2021. The appellant trust filed application in Form No.10AB on 26.09.2022 seeking regular registration under clause (iii) of section 12A(1)(ac) of the Act. On receipt of the said application, the ld. CIT (Exemptions), in order to verify the genuineness of activities of the appellant trust and compliance to requirements of any other law, issued notice through ITBA portal on 15.12.2022 calling for certain information/clarification. The appellant trust had filed the requisite information in response to the questionnaires dated 15.12.2022, 12.03.2023 on 24.12.2022 and 18.03.2023. However, the ld. CIT(Exemptions) without taking into consideration the detailed replies filed by the appellant trust had denied the grant of regular registration, cancelling the provisional registration.

Being aggrieved, the appellant trust is in appeal before us in the present appeal.

We heard the rival submissions and perused the relevant material on record. The ld.CIT(Exemptions) without taking into consideration the written submissions filed before him had proceeded to deny the grant of regular registration, cancelling the provisional registration. Therefore, in the interest of justice, we remit the matter to the file of CIT(Exemptions) for denovo disposal of the application in accordance with law after affording due opportunity of hearing to the appellant trust. Accordingly, the appeal filed by the appellant trust stands partly allowed.

In the result, the appeal filed by the appellant trust is partly allowed.