9911796707
TMI Blog2023 (1) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee against the order passed by the ld. CIT(E), Bhopal, dated 29.04.2019 for the assessment year 2019-2020, on the following grounds :- 1. In facts and circumstances of the case and in law the Id. Commissioner of Income-tax Exemptions, Bhopal is not justified in rejecting the application seeking registration u/s.12AA of the Income-tax Act, 1961 and refusing registration sought u/s 12AA of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Registrar of Chhattisgarh Society Registration on 09.04.2008 and its main activity is arranging open school examination for class 10th and Class 12th and distant education. The assessee society filed an application for registration u/s.12AA of the Act in Form No.10A on 31.10.2018. The ld. CIT(E) after verifying the documents provided by the assessee-society found that the assessee society is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the fact that the assessee is engaged in carrying out the charitable activity as per the objects of the institution. It was also submitted by the ld. AR that the ld. CIT(E) has not given proper and reasonable opportunity to make compliance, which was sought within two days, and the impugned order is against statutory provisions without appreciating the facts which the assessee trust could have p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o readjudicate the same after providing adequate opportunity of hearing to the assessee. The assessee is also directed to produce the relevant documents as sought for by the ld. CIT(E) and cooperate with the ld. CIT(E) in early disposal of the appeal
7. In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 02/01/2023. X X X X Extracts X X X X X X X X Extracts X X X X
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