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2017 (10) TMI 309 - ITAT AMRITSARGrant of registration u/s 12A denied - communication on wrong address - Held that:- As considered the order passed by the Ld. CIT(A) as it reflects from the same that application u/s 12AA was filed before the Ld. CIT(E) on 16.03.2016 but up to 29th August, 2016 nothing was done by the Ld. CIT(E) and by letter dated 10.08.2016 it was reminded by the Ld. AR to the CIT(E) for doing the needful and it reflects from the proceedings that thereafter only the Ld. CIT(E) acted, however, although the Ld. CIT(E) tried to communicate about the proceedings by sending the notices to the assessee but could not get success because the letters could not be delivered due to in-sufficient address on which the Ld. AR submitted that the address of the assessee is correct, even otherwise it reflects from the ITR 2015-16 as well. However, the Ld. AR failed to understand how the communication had not received by whereas the address of the assessee is correct. We are of the considered opinion that in order to give proper opportunities of being heard, it would be in the interest of justice to offer proper and reasonable opportunities to the assessee to represent its case. Hence, we remit the case to the file of the Ld. CIT(E) to decide afresh. Notices to be again sent to the address mentioned in form No.10A or correct address provided by the Assessee.
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