2023 (2) TMI 1367

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....e Act') respectively. 2. The grounds raised by the assessee in appeal (i.e. ITA No. 3092/Mum/2022) against rejection of registration u/s 12AA are reproduced as under: 1. Order passed by the Learned Commissioner of Income-Tax, Exemption, Pune U/s 12AA (1)(b)(1) dated 30/09/202 [DIN:ITBA/EXM/F/EXM45/2022-23/1046535722(1)] is Bad in law as (a) it seems that the Judicial Mind has not been applied, (b) the Proper Reasonable Opportunity of being Heard has not been given & (c) Rejected only for the want of Note on the Activities of the Trust or Rebutting the same for its compliance and therefore the aforesaid Original Order passed may please be restored. 3. The grounds raised by the assessee in appeal bearing ITA No. 3093/Mum/2022 c....

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....applicable for achievement of objectives and the proof of compliance of said Law, proof of identity of main trustees / directors, year-wise list of donations received, copies of annual accounts for the last 3 years or since inception whichever is later, note on activities carried out along with supporting credible evidence etc. vide notice issued through ITBA portal on 25/08/2022. The assessee was requested to submit his compliance by 09/09/2022. The assessee was specifically informed that in the event of failure to comply by the due date, the matter will be decided based on material available on record. The notice was duly served on the assessee through e-portal / email. 3. It is seen that the note on activities submitted by the a....

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....g opportunity of being heard. In our opinion, this action of the Ld. CIT is not justified. If, he desired to go through the specific activities of the assessee, he should have called for further information from the assessee. The action of the Ld. CIT amounts to not providing adequate opportunity of being heard to the assessee. Accordingly, we set aside the finding of the Ld. CIT and restore the matter back to him for deciding afresh after providing adequate opportunity of being heard to the assessee. The grounds raised in the appeal are accordingly allowed for statistical purposes. 7. As regard to appeal against rejection of registration of the assessee u/s 80G of the Act is concerned, the Ld. CIT rejected the application for the reason....