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TMI Blog2023 (9) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... de the matter back to the file of Ld. CIT(E) with a direction to consider the Affidavit filed by the assessee and call for any further explanation thereon and decide the application for approval filed in Form 10AD of the I.T. Rule and also by affording opportunity of hearing to the assessee. Needless to say, the assessee should cooperate by filing all necessary details in adjudicating the registration u/s. 80G(5) of the Act. Appeal filed by the Assessee is allowed for statistical purpose. - SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER For the Assessee Represented: Shri Hardik Vora, A. R. For the Revenue Represented : Shri Akhilendra Pratap Yadav, CIT- DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned as religious expense 4. I declare that expense mentioned in audited profit and loss account as establishment expense were mistakenly mentioned in column of religious expenses in the form 10AB. While filling form, the clerk could not understand that clause 27-b is only for expenses which are in religious nature so the mistake made by clerk innocently by giving figures of charitable expenses as religious expenses and I further declare that no such religious expense can be incurred by the trust as per constitution of the trust and so no such expenditure was incurred by us. 5. Similarly in audited profit and loss account for 2021-22 classification of expense was wrongly made by auditor. So as per revised audited profit and loss account, ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration u/s 80G(5) of the Act 2. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has erred in rejecting application for registration u/s 80G(5) without considering the fact that the registration u/s 12A of the Act has already been approved by the authority vide order dated 21.03.2023. 3. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has not provided reasonable opportunity of being heard as provided under Second Proviso to Section 80G (ii)(b)(B) of the Act. 4. On the facts and in circumstances of the case as well as law on the subject the learned Commissioner of Income Tax (Exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the assessee namely on 12- 12-2022 and 05-01-2023. Though the assessee filed reply to the notices issued alongwith Affidavit of the Trustee explaining mistakes in Form 10AB. However without verifying the same, rejected the application filed u/s. 10AB and u/s. 80G(5) of the Act. 7.1. We further found that Ld. CIT(E) has not considered the Affidavit filed by the assessee explaining the mistake in Form 10AD of the Act. In our considered opinion, non-consideration of the reply dated 05-01-2023 and the Affidavit thereon is clear violation of Principle of Natural Justice. Therefore in the interest of fair play and justice, we thought it, is a fit case to set aside the matter back to the file of Ld. CIT(E) with a direction to consider the Aff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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