9911796707
TMI Blog2021 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... de of the assessee in not complying with notice of the ld.CIT may justify action of the ld.CIT to some extent, but outright rejection of the application for grant of registration without considering the same on merit and material placed on record, would burden assessee with a huge tax liability. Before us, the assessee has filed a paper containing copies of its books accounts and auditor s report. Though the same were filed with the office of ld.CIT, they were not being considered by the ld.CIT while deciding the application of the assessee and dismissed the application of the assessee ex parte - we are of the view that assessee should have been given one more opportunity to support its case, and therefore, in the interest of justice, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no appearance on behalf of the assessee nor any details were supplied to consider the case of the assessee, despite providing opportunity to the assessee. In the absence of the details, the ld.CIT(E) rejected the application of the assessee-trust for grant of registration under section 12AA of the Income Tax Act, 1961. Aggrieved by the action of the ld.CIT(E), the assessee is now before the Tribunal. 4. Before us, the assessee has filed paper book containing pages from 1-59 which also contained copy of reply filed by the assessee before the ITO(HQ) dated 20.8.2018 along with enclosures and required details. The same was acknowledged by the department on 12.2.2018. This paper book, amongst other, contained bank statements, copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 and thereafter, it appears to have been reserved for order, during that period, the assessee filed the details. It is not discernible, whether those details were brought to the notice of ld.CIT or not. Though carefree attitude of the assessee in not complying with notice of the ld.CIT may justify action of the ld.CIT to some extent, but outright rejection of the application for grant of registration without considering the same on merit and material placed on record, would burden assessee with a huge tax liability. We are of the view, if punishment in the shape of tax liability is weighed with negligence on the part of the assessee, then, the punishment of rejection of application by the ld.CIT is disproportionate to the negligence. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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