2025 (3) TMI 758

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..... e further opportunity should have been provided to him by Ld. CIT, Exemption, Pune, since only 7 days time was allowed to respond against the notice. We find some force in the arguments of Ld. AR & therefore considering all, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to give one more opportunity to the assessee to file the requisite details.
SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER For the Appellant : Shri S. N. Puranik For the Respondent : Shri Amol Khairnar ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 13.09.2024 passed by Ld. .....

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..... of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued by Ld. CIT, Exemption, Pune through ITBA portal on 20.05.2024 requesting the assessee to upload certain information/clarification. The desired information was furnished by the assessee. However, Ld. CIT, Exemption, Pune found certain discrepancies in the explanation filed by the assessee and sought some further information & issued another notice on 02.09.2024. Since the assessee has not furnished any explanation in response to the said notice dated 02.09.2024, Ld. CIT, Exemption, Pune rejected the application for registration and also cancelled the provisional registration granted to the asses .....

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..... e, since only 7 days time was allowed to respond against the notice. We find some force in the arguments of Ld. AR & therefore considering the totality of the facts of the case & in the interest of justice and without going into the merits of the case, we deem it appropriate to set-aside the order passed by Ld. CIT, Exemption, Pune and remand the matter back to him with a direction to give one more opportunity to the assessee to file the requisite details and 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 documents/information in suppor .....

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