KUNTHUNATH RELIGIOUS TRUST,NEW DELHI vs CIT(E), NEW DELHI

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA

For Appellant: CA Sh. Shobhit Kansal, CA

Hearing: 13/07/2023Pronounced: 13/07/2023

This appeal by the assessee is preferred against the order of the CIT(Exemption), New Delhi framed u/s.12AA (1)(b) of the Act rejecting the application of the assessee for grant of registration u/s.12A of the Act.

Before us the Counsel for the assessee pointed out that vide notice dated 26.08.2020 the PCIT has raised as many as 31 querries which were duly replied by the assessee. The Counsel further stated that for some reasons four points could not be replied and the CIT(Exemption) concluded that since the assessee has not filed the details the application is rejected.

After giving a thoughtful consideration, we are of the considered view that the CIT(Exemption) ought to have given some more opportunity to the assessee to furnish the requisite details. In the interest of justice and fair play we restore the issue to the files of the CIT(Exemption). The assessee is directed to furnish the necessary details required by the CIT(Exemption) and the CIT(Exemption) is directed to decide the application afresh after affording a reasonable and adequate opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose. 5. Decision announced in the open court on 13.07.2023.

KUNTHUNATH RELIGIOUS TRUST,NEW DELHI vs. CIT(E), NEW DELHI