2021 (9) TMI 1165

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..... 's appeal against the order of the ld. Commissioner of Income-tax (Exemption), Lucknow dated 5.11.2019, rejecting the application for registration, under section 12AA(1)(b)(ii) of the Income-tax Act, 1961, taking the following grounds of appeal:- (1) The ld. C.I.T. (Exemption) erred on facts and in law in rejecting the Registration under section 12AA of I.T. Act, 1961 without appreciating th .....

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..... 2019 for registration u/s. 12A(1) of the Act in Form No. 10A with the CIT (Exemptions). The ld. CIT (Exemptions) issued a letter dated 22.10.2019 to the assessee calling for specific queries regarding the application for registration u/s. 12A for compliance on 4.11.2019. On this date, i.e., 4.11.2019, none appeared nor any adjournment application was filed, therefore, ld. CIT (Exemptions) rejected .....

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..... relevant details as sought for by the ld. CIT(E) had already been filed along with the application for registration under section 12A of the Act. In these facts, we feel that one more opportunity should be given to the assessee to explain its case before the ld. CIT (Exemptions). We are of the view from the facts of the case that the assessee has not been given proper and sufficient opportunity be .....

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