TMI Blog2021 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... d afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of the Assessee is allowed for statistical purposes. - ITA No. 89/Chd/2021 - - - Dated:- 4-10-2021 - N.K. Saini, Vice President And R.L. Negi, Member (J) For the Appellant : S.P. Goyal, CA For the Respondents : Sandeep Dahiya, CIT ORDER Per N.K. Saini, Vice President This is an appeal by the Assessee against the order dt. 16/03/2021 of the Ld. CIT(E), Chandigarh. 2. Following grounds have been raised in this appeal: 1. That the Worthy CIT Exemption has acted in-haste while finalizing the Order under section 12AA(1)(b)(ii) of the Income Tax Act, 1961, thus rejecting Application for registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e e-filed Form No. 10A on 18/07/2020 seeking Registration under section 12A of the Income Tax Act, 1961 (hereinafter referred to as 'Act'). The assessee society was created on 07/09/1992 having the main object to establish institutions, school, colleges, libraries, study circle, research institution in healthy salubrious surrounding with the purpose of education etc. The Ld. CIT(E) raised certain queries which are incorporated in para 5 of the impugned order. The Ld. CIT(E) also mentioned that the reply of the assessee on the above queries was received through ITBP portal. Thereafter, the application moved by the assessee was rejected by observing as under: Before the period of grant of registration, all voluntary contribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Now the assessee is in appeal. 5. The Ld. Counsel for the assessee submitted that the Ld. CIT(E) without raising any specific query rejected the application moved by the assessee for Registration under section 12AA of the Act and even no opportunity of being heard was provided to give reply of the queries if any. It was further submitted the Ld. CIT(E) simply commented on the entries in the Balance Sheet which was furnished but never asked the assessee for any explanation. It was stated that the object of the assessee are charitable in nature, therefore, the Ld. CIT(E) ought to have granted the Registration under section 12AA of the Act. 6. In his rival submissions the Ld. CIT DR strongly supported the impugned order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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