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TMI Blog2023 (9) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... on of principle of natural justice - HELD THAT:- We find that the primary rationale behind the Commissioner s rejection of the application of the assessee for registration of the Trust was that the assessee had only partly given the details as called for by the Commmissioner during the proceedings. As we go through the details submitted by the assessee, it is evident that the Commissioner made his decision without a proper scrutiny of these records and, relying on unfounded assumptions, summarily dismissed the applicant's request based on perceived insufficiency of the details and information required for 12AB proceedings, which we are of the view, legally unsustainable. Therefore, where the CIT asserts that the assessee has only partia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee s counsel. In view of the above, taking ITA No.459/Ahd/2022 as lead case, and considering the facts and issue raised therein, we proceed to adjudicate the issue on hand, which shall apply mutatis mutandis to remaining appeals also. 3. From the grounds of appeal, it reveals that sole grievance of the assessee is against order of the ld.CIT in rejecting the application of assessee-trust under section 12AB of the Act despite requisite details/documents filed during the proceedings. The assessee contended that non-consideration of the material available on record is clear in violation of principle of natural justice. The sole grievance of the assessee is reflected in the following grounds: The Commissioner of Income Tax (Exemption) Ahmeda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee had indeed filed all the details necessary for its registration under section 12AB and uploaded the same in the portal of the Department. To bolster its claim, the ld.counsel for the assessee has filed a copy e-proceedings response acknowledgement before us showing list of documents uploaded by the assessee in the e-portal during the 12AB proceedings. The ld.counsel for the assessee has also filed a list of documents uploaded by the assessee which were called for by the CIT(Exemption), date of upload etc. The ld.counsel for the assessee also filed a copy of letter dated 10.8.2022 addressed to the Commissioner of Income Tax (Exemption) stating therein various details and information submitted along with Form No.10AB for registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for 12AB proceedings, which we are of the view, legally unsustainable. Therefore, in the given facts and circumstances, where the CIT asserts that the assessee has only partially furnished the information requirements, while the assessee contends that substantial compliance has been made in 12AB proceedings, we are of the view that the matter requires to be considered afresh. Consequently, the impugned order of the CIT(E) is hereby set aside, and we direct the ld.CIT to examine the matter afresh in accordance with provisions of the law, after affording reasonable opportunity of hearing to the assessee. Thus, we allow the appeal of the assessee for statistical purpose. 7. In the combined result, all the appeals of the assessee are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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