2023 (3) TMI 720

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....d application for registration u/s 12A(1)(ac)(iii) of the Act and application u/s 12AB (1) for registration u/s 80G of the Act. Ground in ITA No.216/Asr/2022 "1. That on the facts and in the circumstances of the case, Ld CIT(E) erred in rejecting the application for registration u/s 12AB(l)(b) of the Act, 1961 of the appellant Society by holding that there was non-compliance on the part of the assessee. 2. That notice dated 18.08.2022, 30,08.2022&10.09.2022 were never issued nor served on the email of the assessee. 3. That on 07.09.2022, the assessee had sought an adjournment for 22.09.2022 as the assessee was gathering material from multiple sources and this request was not acceded too. 4. That the assessee was trying to upload th....

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.... 4. That the assessee was trying to upload the complete reply on 21.09.2022, which the system was not accepting as the "submit" button was not highlighted. Since it was a system error, on 23.09.2022 assessee filed complete reply via email which was not considered. 5. That till 23.09.2022 neither the impugned order dated 28.09.2022 was uploaded to the Income Tax profile nor served via email anc therefore, there is gross violation of principles of natural justice. 6. That on the facts and in the circumstances of the case, Ld CIT(E) erred in rejecting the application for registration under Clause (ii) of second proviso to sub-section (5) of section 80G of the Act 1961 of the appellant in absence of any adverse finding regarding the aims, o....

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....ted 07.09.2022. But due to technical glitches, the assessee finally had not able to take the opportunity to submit the documents on the date of hearing, fixed on dated 22.09.2022. Finally,the order was passedex parte without giving the reasonable opportunity hearing to assessee. The assessee submitted the relevant documents in support of his claim which are annexed fromthe page no. 1 to 5 of APB. 5. The ld. Counsel for the assessee further submitted that the assessee was unable to submit the submission due to the technical glitches so on 22.09.2022. Finally, the submission was filed to CIT(E) on 23/09/2022 through E-maili.e. next day of the hearing date. 6. The ld. Sr. DR vehemently argued and placed that the ld. CIT(E) had passed the ord....