9911796707
TMI Blog2021 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... he application for grant of registration u/s 12AA of the Income Tax Act, 1961. 2. The order passed is arbitrary, against the provisions of law and against the facts of the case." 2. The assessee has also appended Statement of Facts along with the grounds. We shall come to address these in the subsequent paras. 3. At the time of hearing, no one was present on behalf of the assessee. However Written request dated 24th November, 2021 has been placed before us stating as under:- "Most respectfully submitted that hearing in this case is fixed for 02.12.2021. A / paper books containing inter alia written submission dated 07,09.2021 was submitted by speed post. We are sure it must be available on records. It was stated in the paper book th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities have to be proved before granting the registration. However, the applicant failed to prove the same. Hence, the applicant society has not made a case for granting the registration u/s 12AA(l){b)." (emphasis supplied) 5. We have gone through the impugned order and find that admittedly the assessee could not participate in the proceedings. We also note that the Ld. CIT(E) also did not care to mention any relevant fact. In as much as even the stated Aims and the Objects of the Trust and the supporting documents claimed to have been filed have remained unaddressed. 5.1. We find on a reading of the written submissions in the paper book on record that how that the assessee trust is claimed to be performing "Yajnas and running a Gosh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld. In the circumstances we deem it appropriate to set aside the order back to the file of the Ld. CIT (Exemption) with the direction to bring on record all available facts i.e. the Aims and the Objects of the trust etc so as to enable us to adjudicate whether the decision to allow/deny the Registration is based on settled legal position or not. In the absence of specific discussion on the relevant facts we are unable to conclusively come to any finding. 5.3 The assessee in his own interests is also directed to ensure and full proper participation and place all necessary documents before the adjudicating authority. It cannot be over emphasized that the assessee who seeks Registration cannot be allowed to wash his hands off claiming ina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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