YOUTH ORIENTATION GROUP INTERNATIONAL,KOTTAYAM vs. THE CIT (EXEMPTION), KOCHI

Shri Prasanth Srinivas appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. D.R. appeared on behalf of Revenue.

It was submitted by the learned A.R. that the learned CIT (Exemption) has rejected the application for registration on the ground that details were not submitted. It was the submission of the learned A.R. that details have been submitted by mail. It was also submitted that due to the pandemic the representative of the assessee was not able to attend in person. It was the submission that if the assessee is granted another opportunity they would be able to submit all the details called for.

We have considered the rival submissions. As it is noticed that the assessee has submitted all the details by mail and as it is noticed that the application for registration has been rejected on the ground of non- furnishing of the details, in the interest of natural justice, the issues in this appeal are restored to the file of CIT (Exemption) for readjudication after granting the assessee adequate opportunity of being heard. Assessee shall cooperate in response to the notice issued by the learned CIT (Exemption).

In the result, the appeal filed by the assessee is allowed.