BHAKTI PREM PADMA SWETAMBER JAIN CHARITABLE SEVA SANSTHAN ,UDAIPUR vs. CIT(E), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2021-22 Bhakti Prem Padma Swetamber Cit (Exemption), Jain Charitable Seva Sansthan, Vs Jaipur 702 C/O Man Bai Murdia Hospital Hiran Magari Sector-11 Pan: Aaatb1780A Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(E) Passed Under Section 12Aa Of The Act On 26.03.2021. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Impugned Order U/S 12Aa(1)(B)Of The Act Dated 26.03.2021 Is Bad In Law & On Facts Of The Case & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(E) Erred In Law As Well As On The Facts Of The Case In Rejecting The Registration U/S 12Aa(1)(B) Without Providing Adequate & Reasonable Opportunity Of Being Heard To The Assessee In Gross Breach Of Law. The Registration U/S 12Aa(1)(B) So Denied Is Contrary To The Provisions Of Law & Facts Of The Case. Hence The Same Kindly Be Directed To Grant The Registration From The Year When The Application Was Filled.

10A seeking registration under section 12AA of the Act on 19th August, 2020. The Ld. Commissioner of Income Tax (Exemption) gave various opportunities to the assessee and requested assessee to file copy of trust deed, note on activity, copy of bank statement for last three years, copy of income expenditure account balance-sheet for last three years etc,. However, assessee