9911796707
TMI Blog2020 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... not granting exemption to the Appellant u/s.12AA of the I.T.Act, 1961 though necessary documents and information as called for, were submitted to Commissioner of Income Tax (Exemptions) by the Appellant. 3. Brief facts of the case are that the assessee, in the present case, had applied for registration of trust u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as "the Act") before the ld.CIT(E), Ahmedabad, however the said application for registration u/s.12AA of the Act was rejected by the CIT(E), Ahmedabad by holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the assessee-trust activities. 4. The Ld.AR submitted before us that assessee had already submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad along with Trust deed and their enclosures. 1 to 60 Assessing Officer 2. Copy of application dated 08.10.2017 addressed to Commissioner of Income Tax, (Exemption), Ahmedabad along with enclosures 61 to 94 CIT 3. Copy of notice dated 01/01/2018 from the Commissioner of Income Tax, (Exemption), Ahmedabad 95 - 4. Copy of letter dated 22/01/2018 addressed to Commissioner of Income Tax, (Exemption), Ahmedabad 96 & 97 CIT 5. On the contrary, Ld.DR relied upon the order passed by Ld.CIT(E). 6. After hearing both the parties at length, we found that assessee could not appear before ld.CIT(E) when the case was called for and in the absence of the assessee, the Ld.CIT(E) while relying upon the decision of Hon'ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration at the level of Ld.CIT(E). Thus, while setting aside the order of Ld.CIT(E), we restore it back to Ld.CIT(E) and direct that all the documents filed by the assessee be considered and assessee be given one more opportunity of being heard and to file any other documents before the Ld.CIT(E), Ahmedabad as called for and the Ld.CIT(E) is also directed to decide the application for registration filed by the assessee, keeping in view the principles laid down in the aforesaid judgements while passing a fresh order, if the assessee wants to submit any document, he is at liberty to submit before the ld.CIT(E). Accordingly, the appeal of the assessee is set aside to the file of ld.CIT(E) for statistical purposes. 8. In the result, appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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