9911796707
TMI Blog2021 (5) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... n of certain details, which were never called for from the assessee before passing the order. 3. The Ld. Pr. CIT erred in passing the order (dated 24th November, 2020) before the date by which the assessee was required to submit the details as per notice dated 26-06-2020 (which was to be complied with by 30-11-2020). 4. The Ld. Pr. CIT erred in not considering that some of the details, which are the reason of alleged non-compliance by the assessee were on record (along with the application). 5. Learned Pr. CIT erred in not giving appropriate opportunity to the assessee, particularly when the time was available to him under the COVID situation and in terms of extension of time provided under the law. 6. The appellant craves its right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ux of the grievance of the assessee in this appeal is the rejection of granting of registration u/s 12AA of the Act by the Ld. CIT (Exemption). At the time of hearing, the assessee vehemently argued that he was not given proper opportunity by the Ld. CIT (Exemption). Demonstrating this fact, he drew our attention to pages 20, 21 & 22 of the Paper Book wherein the screenshot of notice has been given, the ld. Counsel submitted that the date therein for giving response was 30.11.2020 but the order of the Ld. CIT (Exemption) u/s 12AA of the Act was pronounced on 24.11.2020. Therefore, the ld. Counsel for the assessee submitted that with these kinds of discrepancies in the records, it is evident that the principles of natural justice were not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption) before granting any registration under the said provisions. The satisfaction can only be arrived at once all the relevant details are placed before him. Taking the totality of facts and circumstances of the case into consideration, we are of the considered view that one more opportunity should be given to the assessee and accordingly, we set-aside the order of the Ld. CIT (Exemption) and restore the matter back to his file for re-adjudication while complying with the principles of natural justice and at the same time, we direct the assessee to furnish all relevant details as called for by the Department so that the case can be represented on merits. We further find that the Hon'ble Apex Court in the case of Ananda Social and Educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly, the situation would be different where the trust has before applying for registration found to have undertaken activities contrary to the objects of the Trust. We therefore find that the view of the Delhi High Court in the impugned judgment is correct and liable to be upheld. Ms. Bhati, learned Senior Counsel for the appellant, fairly drew our attention to a judgment of the Allahabad High Court in IT Appeal No.36 of 2013 titled as "Commissioner of Income Tax-II vs. R.S. Bajaj Society" which has taken the same view as that of the Delhi High Court in the impugned judgment. The Allahabad High Court has also referred to a similar view taken by the High Courts of Karnataka and Punjab & Haryana." 8. The Ld. CIT (Exemption) while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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