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TMI Blog2025 (3) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisional approval u/s 80G(5)(iii) granted earlier -AR has contended that the assessee-trust is ready to submit all the details and evidences needed by the CIT(E) and requested that in the interest of justice, one more opportunity may be given to the assessee to plead its case, which is strong on merits HELD THAT:- We find that the CIT(E) has decided the matter ex parte due to non- compliance by the applicant to the two notices issued by him. There was also no adjournment request by the assessee. We are of the view that one more opportunity should be given to the assessee to file requisite documents and evidences before the CIT(E) and to plead its case before him. It is a settled law that the principles of natural justice require t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts of the case in brief are that the assessee filed an application for registration in Form No.10AB u/s 12A(1)(ac)(iii) of the Act. The assessee-trust had earlier been granted provisional registration. In respect of the application filed by the assessee-trust in Form No.10AB, the assessee-trust was asked by CIT(E) to file details/documents vide notice dated 04.07.2024 and 07.08.2024. The applicant did not file any submission nor sought any adjournment in response to the said notices. In absence of the requisite details, the requirements of Rule 17A(2) of Income-tax Rule, 1962 were not compiled with. Hence, the CIT(E) relied on the decision of Hon'ble Supreme Court in case of CIT, Ujjain vs. Dawoodi Bohara Jamat, Civil Appeal No.2492 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied on the order of CIT(E). He, however, would have no objection if the matter is set aside to the file of CIT(E). 5. We have heard both the parties and perused the materials available on record. We find that the CIT(E) has decided the matter ex parte due to non- compliance by the applicant to the two notices issued by him. There was also no adjournment request by the assessee. The ld. AR has contended that the assessee-trust is ready to submit all the details and evidences needed by the CIT(E). He requested that in the interest of justice, one more opportunity may be given to the assessee to plead its case, which is strong on merits. We are of the view that one more opportunity should be given to the assessee to file requisite documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for registration of the assessee-trust in ITA No.1132/SRT/2024 decided above. Following the same reason, these appeals are also remitted to the file of CIT(E). Accordingly, we set aside the orders of CIT(E) and remit the matter to CIT(E) for fresh adjudication after granting reasonable opportunity of being heard to the assessee. 8. In the result, these appeals are allowed for statistical purpose. ITA No.1131/SRT/2024: 9. Since the assessee did not file the requisite details, despite two notices issued by the CIT(E), the application filed in Form No.10AB for approval u/s 80G(5)(iii) of the Act was rejected and the provisional approval was also cancelled. Facts of the case and the reasons given by the CIT(E) for rejecting the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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