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2022 (3) TMI 1132 - AT - Income TaxExemption u/s 11 - grant of registration u/s. 12AA denied - assessee has failed to provide required documents which are necessary for granting registration - HELD THAT:- An application in Form No. 10A seeking registration u/s.12AA of the Act was filed by the assessee on 17.12.2019. A notice dated 16.03.2020 was issued to the assessee requiring to submit certain documents/explanations by 08.04.2020 alongwith original Trust Deed/MOA for verification. However, one more opportunity was provided to the assessee through which date of hearing was fixed on 17.06.2010 and when nobody appeared then dismissed the application of the assessee. From perusal of the record that sufficient opportunity of being heard was not provided to the assessee. When the documents was called from the assessee by the Ld. CIT(E) in the month of April 2020 to June, 2020, there was panic situation due to Covid-19 pandemic. Considering the totality of facts and circumstances of the case, one more opportunity should be granted to the assessee, therefore, we restore the matter back to the Ld. CIT(E) for passing the order afresh after providing due and reasonable opportunity of being heard as per law. The assessee is also directed to cooperate with the Ld. CIT(E) in disposing of the matter - Appeal of the assessee is allowed for statistical purposes only.
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