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TMI Blog2023 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... nied for the assessee to submit its claim. Thus, we are of the considered opinion that application filed by the assessee trust under section12A(1)(ac)(iii) 12AB(1)were not properly considered for grant of registration under section 12AB 80G(5)(ii) of the Act. Accordingly, we direct the ld. CIT(E) to de novo consider the application of the assessee trust applied under section 12A(1)(ac)(iii) 12AB(1) of the Act and grant the registration as per law. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside proceeding before the ld. CIT(E). X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the case, Ld CIT(E) erred in rejecting the application for registration u/s 12AB(l)(b) of the Act, 1961 of the appellant in absence of any adverse finding regarding the aims, objects and genuineness of activities of the Society. Hence, the appellant Society should be granted registration u/s 12AB(l)(b). 7. The appellant Society craves, leaves to alter and add to substitute any ground of appeal before or at the time of hearing." Ground: In ITA No.217/Asr/2022 "1. That on the facts and in the circumstances of the case, Ld CIT(E) erred in rejecting the application for registration under Clause (ii) of second proviso to sub-section (5) of section 80G of the Act, 1961 of the appellant Society by holding that there was noncomplian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication. ITA No. 216/Asr/2022 related to appeal against cancellation of registration u/s 12A(1)(ac)(iii) and ITA No.217/Asr/2022 related to appeal against cancellation of application u/s 12AB (1) are taking as lead case. 3. Brief fact of the case is that the assessee is a welfare society and filed the application for registration u/s 12A(1)(ac) (iii) of the Act and for registration u/s 80G the another application was filed u/s 12AB of the Act before the ld. CIT(E). Hearing was fixed but none was present. Finally, the ld. CIT(E) decided that the assessee was not interested to represent its case.So, both the applications were rejected ex parte. Being aggrieved assessee filed an appeal before us. 4. The ld. Counsel for the assessee, Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that there is a reasonable opportunity was denied for the assessee to submit its claim. Thus, in view of the above, we are of the considered opinion that application filed by the assessee trust under section12A(1)(ac)(iii)& 12AB(1)were not properly considered for grant of registration under section 12AB& 80G(5)(ii) of the Act. Accordingly, we direct the ld. CIT(E) to de novo consider the application of the assessee trust applied under section12A(1)(ac)(iii)& 12AB(1) of the Act and grant the registration as per law. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside proceeding before the ld. CIT(E). 8. The facts of the present cases aresimilar&mutatis mutandis applicable in ITA 218/Asr/2022 & 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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