INDEPENDENT ENERGY POLICY INSTITUTE,NEW DELHI vs. CIT (E), NEW DELHI

Ld. Counsel for the assessee, at the outset, submits that the Ld. CIT(Exemptions) denied registration u/s 12A observing that the assessee has failed to file detailed information required by the notices referred to in the order, in support of genuineness of the activities carried on. Ld. Counsel for the assessee referring to page 59 of the Paper Book which is the copy of notice dated 13.09.2024 issued by the Ld. CIT(Exemptions), submitted that the assessee has furnished all the necessary information as per the show-cause notice issued by the Ld. CIT(Appeals).

Ld. Counsel for the assessee further submitted that subsequently one more notice dated 08.01.2025 was also issued by the Ld. CIT(Exemptions) which is placed at page 66 of Paper Book to which the assessee also replied which is placed at page 68 onwards.

Heard rival submissions, perused the order of the Ld. CIT(Exemptions). On perusal of the order of Ld. CIT(Exemptions), we noticed that the registration u/s 12A was denied to the assessee observing that assessee has failed to file details/information required by the notices referred to above. As a matter of fact the Paper Book furnished before us suggests that the assessee has furnished all the details as required by the Ld. CIT(Exemptions). The Ld. CIT(Exemptions) in his order did not specifically pointed out what 2 information was lacking from the side of the assessee. If the Ld. CIT(Exemptions) is of the opinion that the assessee has not furnished requisite details he could have specifically pointed out what details were missing and required by him by giving an opportunity to the assessee to explain about the queries. Therefore, in the interest of justice, we set aside this order of the Ld. CIT(Exemptions) and restore this appeal to the file of Ld. CIT(Exemptions) who shall consider the issue afresh after providing adequate opportunity of being heard to the assessee and the evidences on record.