TMI Blog2021 (5) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... also evident from the order of the Ld. CIT(E) that the assessee vide letter dated 03/02/2020 has made part compliances. Thus it is not the case that the assessee has failed to comply the notices issued by the Ld. CIT(E) completely. As, such the part compliance by the assessee was accepted by the Ld. CIT(E) himself in his order. We also note that the assessee claimed to have filed various details before the Ld. CIT(E) but the same were not considered by the Ld. CIT(E). Accordingly, in our considered view the Ld. CIT(E) should have granted one more opportunity to the assessee if he was not satisfied with the details filed by the assessee. Accordingly, in the interest of justice and fair play, we are inclined to give more opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-compliance ignoring facts that all details are submitted on e-proceeding portal and accordingly Ld. CIT(Exemption) ought to have granted the registration. It be so held now. 3. The only issue raised by the assessee is that the Ld. CIT(E) erred in rejecting the application made u/s. 12AA(1)(b)(ii) of the Act. 4. At the outset the Ld. AR, for the assessee submitted that the Ld. CIT(E) has rejected the application for the registration u/s. 12AA(1)(b)(ii) of the Act without considering the necessary details filed in response to the notices issued by the Ld. CIT(E) dated 02/01/2020 and 05/02/2020. 4.1. As per the Ld. AR, all the details such as Trust Deed, copies of Annual Accounts, Trust Registration Certificate. PAN and Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mply the notices issued by the Ld. CIT(E) completely. As, such the part compliance by the assessee was accepted by the Ld. CIT(E) himself in his order. Further, we also note that the assessee claimed to have filed various details before the Ld. CIT(E) but the same were not considered by the Ld. CIT(E). 6.1. Accordingly, in our considered view the Ld. CIT(E) should have granted one more opportunity to the assessee if he was not satisfied with the details filed by the assessee. Accordingly, in the interest of justice and fair play, we are inclined to give more opportunity to the assessee for placing its points of contention before the Ld. CIT(E) with the liberty to file the requisite details before him. It is also directed that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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