TMI Blog2022 (3) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. From perusal of the record that sufficient opportunity of being heard was not provided to the assessee. When the documents was called from the assessee by the Ld. CIT(E) in the month of April 2020 to June, 2020, there was panic situation due to Covid-19 pandemic. Considering the totality of facts and circumstances of the case, one more opportunity should be granted to the assessee, therefore, we restore the matter back to the Ld. CIT(E) for passing the order afresh after providing due and reasonable opportunity of being heard as per law. The assessee is also directed to cooperate with the Ld. CIT(E) in disposing of the matter - Appeal of the assessee is allowed for statistical purposes only. - ITA No. 183/JP/2021 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the same he passed the order on 08.07.2020. 3. The brief facts of the case are the assessee society was constituted under the Shekhawati University, Sikar Act, 2012 by an Act of State Legislature w.e.f. 23.08.2012 by way of Notification No. F-2(42) Vidhi/2/2012 dt. 17.10.2012 published in the Official Gazette. The main object of society is to make provision for imparting education in different branches of learning. It filed an application seeking registration u/s. 12AA of the IT Act, 1961 in Form No. 10A online on 07.12.2019. The Ld. CIT(E) observed that a notice dt. 16.03.2020 was issued at the e-mail address requiring the assessee to submit certain documents/explanation by 08.04.2020 along with original Trust Deed/MOA for verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Of Certain Provisions) Ordinance, 2020 read with Notification dt. 24.06.2020, the time limit for filing of reply or passing of order was extended to 31.03.2021. However, without waiting for the same he passed the order on 08.07.2020. Thus, passing the order without providing sufficient opportunity of being heard is illegal bad in law. For this purpose reliance is placed on the decision of Hon'ble ITAT, Jodhpur Bench in case of Urban Improvement Trust, Bhilwara Vs. CIT(E) (copy enclosed) where at Para 5 of the order it is held as under:- 5. We have considered the rival contentions and carefully perused the material placed on record. From perusal of record, we observed that the Ld. CIT(E) has dismissed the application of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incorrectly held that assessee has failed to produce details and documents in support of its claim for registration ignoring that the required documents for registration was filed along with the application in Form No. 10A. Further Rule 17A as substituted by the Income-tax (First Amendment) Rules, 2018, w.e.f. 19.02.2018 provides that an application u/s. 12A for registration of a charitable or religious trust or institution shall be made in Form No. 10A accompanied by self-certified copy of the instrument creating the trust or establishing the institution, where the trust is created or institution is established under an instrument. The assessee has filed the certified copy of the bye laws of trust and the annual accounts of three years a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 alongwith original Trust Deed/MOA for verification. However, one more opportunity was provided to the assessee through which date of hearing was fixed on 17.06.2010 and when nobody appeared then dismissed the application of the assessee. We observed from perusal of the record that sufficient opportunity of being heard was not provided to the assessee. When the documents was called from the assessee by the Ld. CIT(E) in the month of April 2020 to June, 2020, there was panic situation due to Covid-19 pandemic. Considering the totality of facts and circumstances of the case, one more opportunity should be granted to the assessee, therefore, we restore the matter back to the Ld. CIT(E) for passing the order afresh after providing due and rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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