9911796707
TMI Blog2022 (3) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... t of registration u/s. 12AA of Income Tax Act, 1961. 2. The Ld. CIT(E) has erred on facts and in law in rejecting the application by incorrectly holding that assessee has failed to produce details and documents in support of his claim for registration ignoring that the required documents for registration was filed along with the application in Form 10A. 3. The Ld. CIT(E) has erred on facts and in law in passing the order without providing sufficient opportunity of being heard ignoring that on 08.04.2020 when he required the assessee to submit certain documents/explanation and again on 17.06.2020 when one more opportunity was given, the country was grappling with Covid-2019 and therefore, by The Taxation And Other Laws (Relaxation Of Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant. Moreover, the applicant also not furnished any evidence/document of society/trust carrying out its activity from the premise mentioned by it in form 10A. Further, no details in respect of Bank A/c statements for last three years (as applicable) have been furnished as well as the I/E A/c & Balance sheet of last three years (as applicable). 5. Aggrieved by the CIT(E) order, the assessee is in appeal before us. The Ld. AR for assessee submitted a detailed Written submissions which was received by the office Registry on 09.03.2022 along with Form 10AC which are as under:- "1. At the outset it is submitted that the Ld. CIT(E) has passed the order without providing sufficient opportunity of being heard in as much as during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n nobody appeared then dismissed the application of the assessee. We observed from perusal of the record that sufficient opportunity of being heard was not provided to the assessee. When the documents was called from the assessee by the Ld. CIT(E) in the month of April 2020 to June, 2020, there was panic situation due to Covid-19 pandemic. Considering the totality of facts and circumstances of the case, one more opportunity should be granted to the assessee, therefore, we restore the matter back to the Ld. CIT(E), for passing the order afresh after providing due and reasonable opportunity of being heard as per law. The assessee is also directed to cooperate with the Ld. CIT(E) in disposing of the matter. We order accordingly. 2. It is fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d). In view of above, Ld. CIT(E) be directed to grant registration u/s. 12AA to the assessee society." 6. The Ld. DR, on the other hand strongly supporting the order of the CIT(E) submitted that there is no merit in arguments taken by the Ld. AR of the assessee. 7. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. From perusal of record, we observed that Ld. CIT(E) has rejected the application of the assessee for seeking registration u/s. 12AA of the Act on the ground that the assessee has failed to provide required documents which are necessary for granting registration. We observed that an application in Form No. 10A seeking registration u/s. 12AA of the Act was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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