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2023 (3) TMI 720 - AT - Income TaxGrant of registration under section 12AB& 80G(5)(ii) denied - Cancellation of registration u/s 12A(1)(ac)(iii) and cancellation of application u/s 12AB (1) - HELD THAT:- The assessee specifically mentioned that assessee has suffered technical glitches for submission of the documents before the revenue. Assessee was not able to perform his duty for submission of the relevant evidence before the CIT(E). We find that there is a reasonable opportunity was denied for the assessee to submit its claim. Thus, we are of the considered opinion that application filed by the assessee trust under section12A(1)(ac)(iii)& 12AB(1)were not properly considered for grant of registration under section 12AB& 80G(5)(ii) of the Act. Accordingly, we direct the ld. CIT(E) to de novo consider the application of the assessee trust applied under section 12A(1)(ac)(iii)& 12AB(1) of the Act and grant the registration as per law. Needless to say, the assessee should get a reasonable opportunity of hearing in set aside proceeding before the ld. CIT(E).
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