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TMI Blog2020 (10) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished the copies of balance sheet for the year ended on 31/3/2019, the details of tuition fees received, from the assessment year 2019-20, bank statement with Punjab National Bank for the financial year ended on 31/3/2019, the details of students in Mission Nursing School and the copies of receipt books for assessment year 2018-19 and 2019-20, before the ld. CIT(A). We, therefore, set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. CIT (Exemptions) issued a letter dated 12/3/2019 to the assessee calling for specific queries regarding its application for registration under section 12A of the Act, for compliance on 15/4/2019. On this date, i.e., 15/4/2019, assessee moved application for adjournment and on the final date fixed for hearing, i.e., 14/5/2019, the Counsel of the assessee attended and filed letter. The ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) of the Companies Act, 2013 from 02.12.2016; and that the company is running an institute, under the name and style of 'M/s. Mission Nursing School', for education and training of Nursing staff and is affiliated with the Uttar Pradesh Medical Faculty, Lucknow; and that the objects of the company are fully charitable as per the provisions of section 2(15) of the Income Tax Act. The ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the applicant society. He prayed that in the interest of justice, the order of the ld. CIT (Exemptions) may be set aside and he may be directed to decide the issue on affording due opportunity of hearing to the assessee. 4. The ld. D.R., on the other hand, has placed reliance on the order of the ld. CIT (Exemption), Lucknow. 5. Heard. We find that the ld. CIT (Exemptions) had rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2018-19 and 2019-20, before the ld. CIT(A). We, therefore, set aside the order of the ld. CIT (E) and restore the matter to his file with a direction to decide the issue afresh, preferably within two months from the date of receipt of this order, on affording reasonable opportunity of hearing to the assessee. 6. In the result, for statistical purposes, the appeal of the assessee is treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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