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The Appellate Tribunal addressed the rejection of the application for registration u/s 80G(5) due to non-receipt of order by the assessee-trust. The Tribunal noted that the assessee had submitted necessary details and documents during the application process. It was found that the show cause notice was not served on the assessee due to a technical issue with the ITBA Portal. The Tribunal emphasized that the rejection lacked a fair opportunity for the assessee to respond. Referring to a recent CBDT Circular extending the application deadline, the Tribunal remanded the case to the CIT(E) for a reconsideration on merit, with a directive to provide a fair hearing. The Tribunal advised the assessee to be diligent in compliance, considering the electronic filing system. The appeal was allowed for statistical purposes.
The Appellate Tribunal addressed the rejection of the application for registration u/s 80G(5) due to non-receipt of order by the assessee-trust. The Tribunal noted that the assessee had submitted necessary details and documents during the application process. It was found that the show cause notice was not served on the assessee due to a technical issue with the ITBA Portal. The Tribunal emphasized that the rejection lacked a fair opportunity for the assessee to respond. Referring to a recent CBDT Circular extending the application deadline, the Tribunal remanded the case to the CIT(E) for a reconsideration on merit, with a directive to provide a fair hearing. The Tribunal advised the assessee to be diligent in compliance, considering the electronic filing system. The appeal was allowed for statistical purposes.
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