2025 (2) TMI 1068

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..... rection to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite/ desired documents/information in support of the application for registration without taking any adjournment further. Grounds of appeal raised by the assessee are partly allowed.
SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER For the Appellant : Smt. Deepa Khare For the Respondent : Shri Amol Khairnar ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the order dated 20.03.2024 passed by L .....

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..... ments of any other law for the time being in force by the assessee as are material for the purpose of achieving of its objects. Accordingly, the application for registration filed by the assessee is rejected and provisional registration granted to the assessee on 26.11.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act is also cancelled. It is this order against which the assessee is in appeal before this Tribunal. 3. Ld. AR appearing from the side of the assessee submitted before us that Ld. CIT, Exemption, Pune has not provided proper opportunity to the assessee, & therefore the order is not justified. It was submitted that the last notice was issued on 29.02.2024 asking for various information and details and the compliance was required .....

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..... nterest of justice without going into the merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to decide the application for registration afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite/ desired documents/information in support of the application for registration without taking any adjournment under any pretext, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 6. In the result, the appea .....

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