9911796707
TMI Blog2024 (6) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 and remand the matter back to his file for fresh adjudication. Needless to say that the CIT(E) will issue notices to the registered e-mail id of the assessee and assessee is also directed to give one dedicated e-mail id to CIT(Exemption), so that he can serve the notices there. In term of the above, order of CIT(Exemption) is set aside and matter remanded back to his file for fresh adjudication. Appeal filed by the assessee is allowed for statistical purposes. - SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For the Appellant : Ms. Sree Lakshmi Valli, Advocate For the Respondent : Shri S. Senthil Kumaran, CIT ORDER PER MAHAVIR SINGH, VICE PRESIDENT : This appeal by the assessee is arising out of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of being heard or represent, in violation of principles of natural justice. For this, assessee has raised the following grounds 2 to 4, which are effective grounds:- 2. The CIT(E) failed to serve the notices at the registered email id of the Appellant. 3. Order passed by CIT(E), post depriving the Appellant to participate in the proceedings, is in violation of principles of natural justice. 4. The order of CIT(E) in rejecting the application of the Appellant without giving an opportunity to represent is void ab initio. 4. The brief facts are that the assessee is a religious cum charitable trust created on 03.06.2022 for religious activities and for providing relief to the poor. The assessee filed an application for registration in Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n getting itself registered u/s 12AB of the I.T. Act. For want of the necessary particulars, the above referred application in Form No. 10AB filed by the applicant on 02.12.2022 could not be processed as per the provisions of section 12AB of the I.T. Act. 8. As the applicant has failed to fulfill the statutory requirements inspite of affording reasonable opportunities, its application in Form No. 10AB dated 02.12.2022 seeking registration u/s.12AB of the I.T. Act, 1961 is rejected for non-compliance. However, no adverse inference is drawn against existing and valid registration, if any, as per law u/s. 12AB. Aggrieved, assessee came in appeal before us. 5. We have heard rival contentions and gone through facts and circumstances of the case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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