SHRI DIGAMBAR JAIN KHANDELWAL PANCHAYAT,NAGPUR vs. CIT EXEMPTION, PUNE

This is an appeal filed by the assessee against the order of ld.CIT(E), Pune under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 dated 30.12.2019. Findings & Analysis : 2. We have heard both the parties and perused records. On perusal of the ld.CIT(E)’s order, it is observed that ld.CIT(E) has denied the registration only on one ground i.e. assessee failed to Shri Digambar Jain Khandelwal Panchayat [A] submit the details of the activities carried out in spite of giving opportunity. The ld.Authorised Representative for the assessee submitted that all the necessary details were filed and it is a very Old Trust.

On the other hand, the ld.Departmental Representative of the Revenue relied on the orders of the Lower Authorities.

In these facts and circumstances of the case, the order of the ld.CIT(E) is set-aside to ld.CIT(E) for denovo adjudication after giving opportunity. The assessee shall provide all the necessary document required by the ld.CIT(E). Ld.CIT(E) shall provide opportunity of hearing. Accordingly, grounds of appeal raised by the assessee are allowed for statistical purpose.