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TMI Blog2022 (1) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... on in a subsequent year cannot be outrightly dismissed. There is no bar to a taxpayer to ensure that he complies with the requirements of law on facts and then files a fresh application which has been done. CIT-DR was specifically required to bring to our notice any statutory bar or legal impediment. No provision of law supporting the view or any decision was brought to our notice by the Revenue. Considering the facts and the law, we hold that dismissal of the assessee's application on this ground per-se is contrary to the legal position as we understand. It is seen that the ld. CIT(Exemption) takes note of the fact that the assessee claims that its operations have started from 27.12.2020, however, he fails to consider the copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. That order passed under section 12AA(1)(b)(ii) by the Learned Commissioner of Income Tax (Exemptions), Chandigarh is against law and facts on the file in as much as he was not justified to reject the application for grant of registration u/s. 12AA filed by the appellant on the ground that the appellant did not file any appeal against the earlier rejection by the Learned Commissioner of Income Tax (Exemptions) vide order dated 27.03.2017. 2. That the Learned CIT(Exemptions) was not justified to reject the application for grant of registration on the ground that the discrepancies which had been specifically pointed out at the time of earlier rejection, had not been removed whereas fact of the matter is that at that time the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee society had started its construction operations from 27.10.2020. It was argued that despite noticing this change in facts in para 6, the CIT(E) proceeded to dismiss the application arbitrarily. It was submitted that instead of considering this activity, the ld. CIT(E) dismissed the claim on the basis of generalistic observations concluding that major issues raised in the previous rejection order u/s. 12AA had not been addressed. The general observation was again repeated in para 7 by ld. CIT(E) holding that fresh application without removing the discrepancies which had been specifically pointed out, it was submitted, is contrary to the facts. Attention was invited to Paper Book page 37. Referring to the said copy of the balan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of the above submission. 4. We have heard the rival submissions and perused the material available on record. We find that the arguments on behalf of the Revenue that the assessee should necessarily have appealed against the order and not come up by a fresh application subsequently after addressing the shortcomings pointed out is an incorrect appreciation of law. If on facts a taxpayer concurs with the finding of the CIT(E) that he has no case on the facts as they stand, then appealing against the order is an exercise in futility. The assessee in all fairness if it expects the grant of Registration on a subsequent date is necessarily required to ensure that the necessary criteria is fully met in law and spirit. Infact the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to fully demonstrate this claim and the facts need to be considered fully and correctly, accordingly, we set aside the impugned order back to the file of the CIT(E) directing the assessee to place full facts on record qua the alleged stated construction activity of a hospital in Bhopal alongwith all necessary approvals/permissions sought from the appropriate Regulatory Authorities required for setting up a hospital. The ld. CIT(E) shall consider all necessary evidences filed and if need be, call forth for further supporting documentation and thereafter, shall pass an order in accordance with law after considering the assessee. Said order was pronounced in the presence of the parties via Webex. 6. In the result, the appeal of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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