TMI Blog2012 (7) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... or . We find force in the argument of ld. counsel that CIT failed to consider the claim of the applicant on merit, without considering the record and affording opportunity of being heard to the applicant on alleged non compliance – matter ramanded to CIT - appeal allowed for statistical purposes only - ITA Nos. 4641 & 4642/Del/11 - - - Dated:- 11-6-2012 - SHRI R.P. TOLANI AND SHRI SHAMIM YAHYA JJ. Appellant by : Shri R.P. Basia CA Assessee by : Shri S.K. Upadhyaya Sr. DR O R D E R PER R.P. TOLANI, J.M:: These are two appeals by the assessee assailing refusal of registration u/s 12AA and 80-G of the Income-tax Act. Respective grounds raised in these appeals are as under: ITA 4641/Del/11: 1. That the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms and objects. 4. That the ld. CIT has passed the order in haste and is against the facts, law and provisions of the Income Tax Act, 1961 and Rules made there under. 5. The appellant trust craves to add, modify, delete, and withdraw any further ground on or before the date of hearing. 2. Brief facts are: The assessee moved applications u/s 12A(1)(aa) and U/s 80G(5)(vi) of the Income Tax Act. The applications were accompanied by a copy of trust deed dated 27-12-2010 to the CIT, Rohtak on 9-3-2011. CIT called for report from the AO concerned as to whether the applicant fulfilled the conditions required for grant of registration u/s 12AA and U/s 80G. Assessee submitted the required documents, audited accounts along with copies. JCIT vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. counsel submitted that trust being charitable in nature, in the interest of natural justice, the registration may be granted or the matter may be remanded, restored back to the file of DIT to decide the issue of registration u/s 12AA and u/s 80G on merits, after perusing the information and affording reasonable opportunity of being heard to the appellant. 4. Ld. D.R. is heard. 5. We have heard rival contentions and gone through the relevant material available on record. The CIT has not indicated the nature of information not furnished and without considering the documents filed by the applicant along with applications for registration u/s 12AA/80G has rejected assessee s claim solely on the ground that applicant could not file mos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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