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TMI Blog2024 (12) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant trust and the principles of natural justice being fair to both the parties. Considering the same, we are of the view that the appellant was for sufficient cause prevented from prosecuting the appeal effectively, therefore deserves to be given one more opportunity to prove its case on merits. Effective grounds of appeal raised by the appellant are allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption) issued a notice through ITBA portal on 03.05.2024 calling upon the appellant trust to file certain information/clarification. The appellant filed the requisite details. However, the ld.CIT(E) issued another notice to the appellant on 30.07.2024 pointing out certain discrepancies (para 4 of the impugned order). There was no compliance by the assessee to such notice. In the circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time being in force by the assessee as are material for the purpose of achieving its objects. 8. In view of the above, the application filed by the assessee is hereby rejected and the provisional registration granted on 31/12/2021 under section 12AB read with section 12A(1)(ac) (vi) of the Income Tax Act, 1961 is hereby cancelled." 3. Aggrieved appellant approached the Tribunal challenging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be given one more opportunity to prove its case on merits. In view thereof, without dwelling into merits of the issue, we set-aside the impugned order under challenge and remit back to the file of Ld. CIT(E) to the stage of its institution with a direction to adjudicate the subject matter denovo in accordance with law after providing three effective opportunities and pass a speaking order. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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