SHRI ADESHWAR JAIN SHWETAMBER TRUST ,PUNE vs. CIT, EXEMPTION, PUNE , PUNE

The Ld. Counsel for the assessee at the outset submitted that the assessee could not submit the details because the person looking after the affairs of the trust was not well conversant with the technology for which he could not see the notices issued from the Income Tax portal and emails. He accordingly requested that one more opportunity may be granted to the assessee to substantiate its case by filing the requisite details before the CIT(Exemption).

The Ld. DR on the other hand heavily relied on the order of the CIT(Exemption) and submitted that the CIT(Exemption) has given a number of opportunities to the assessee and the notices were sent through the e-portal of the Income Tax Department as well as e-mail given in Form No.35, therefore, no further opportunity should be granted.

We have heard the rival arguments made by both the sides, perused the order of the CIT(Exemption) and the paper book filed on behalf of the assessee. It is an admitted fact that due to non submission of the details as required by the CIT(Exemption) on or before the due date, he rejected the claim of registration u/s 12A of the Income Tax Act, 1961 and cancelled the provisional registration granted earlier. It is the submission of the Ld. Counsel for the assessee that due to failure on the part of the concerned person who is looking after the affairs of the trust to see the notices in the e-mail, all these unfortunate events happened. It is also his submission that given an opportunity, the assessee is in a position to furnish all the relevant details as desired by the CIT(Exemption). Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(Exemption) with a direction to grant one more opportunity to the assessee to substantiate its case by filing the requisite details. The CIT(Exemption) shall decide the issue as per fact and law after providing due opportunity of being heard to the assessee. The assessee is also hereby directed to submit the details on the appointed date without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes.

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