TMI Blog2022 (9) TMI 1495X X X X Extracts X X X X X X X X Extracts X X X X ..... was not explained by the assessee at any point of time. But, since the assessee has not been given any opportunity of hearing for placing the documents called for by the CIT (Exemptions), we are condoning the delay and direct the CIT(Exemptions) to consider the application of the assessee filed under Section 12AA after taking cognisance of the details filed before the CIT(Exemptions). Needless to say the assessee be given opportunity of hearing by following the principles of natural justice. We further direct the assessee to co-operate with the proceedings and file the relevant details within the stipulated time given by the CIT(Exemptions) otherwise the CIT(Exemptions) can decide the case according to the law. Assessee appeal is partly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot providing reasonable time and adequate opportunity. The trust deserves registration. 3. The assessee filed application for registration of the Trust under Section 12AA of the Income Tax Act, 1961 on 20.03.2015 in Form No.10A under Rule 11AA of the Income Tax Rules, 1962 along with registration certificate of Charity Commissioner. The assessee has furnished detailed note on the activities actually carried out by the Trust along with various documents. The CIT (Exemptions) vide order dated 29.09.2015 has rejected the application on the ground that none appeared before the CIT(Exemptions). 4. Being aggrieved by the said order under Section 12AA of the Act, the assessee filed appeal before us. 5. At the time of hearing, none appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the trust deed. 4.3 Thus the information and detail call for arc also almost available in the trust deed filed along with application and rest is cither not relevant or the Ld. PCIT has not carried out any inquiry nor has specify in his order as, to which particular items comes in the way of consideration and grant of registration Us. 12AA. 5. The assessee therefore humbly submitted at the time of granting primary registration it is considered by almost all Hon. Benches of 1TAT on all over India. The assessee humbly submit the following for kind consideration. 1. The Hon. Karnataka High Court 45(1) / ITCL /44 has been please to hold that when the evidence by the trust deed and also other documents filed before the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the action of the Ld, CIX to /ejects application of the assessee is unlawful and needs to be cancelled with direction to established independently with the relevant evidences that trust is not entitle to registration, he may kindly be directed to grant registration as prayed for by the assessee the assessee trust belonging to the lowest class of people viz. Uabari/Shepherd and all the communities without any discrimination. In any case to grant an another opportunity in the matter will be found most helpful at all the level being most judicious. The appeal may kindly be allowed as prayed for in the larger interest of justice. 6. The Ld. DR submitted that the CIT(Exemptions) has given categorical finding that no documents were filed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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