2025 (3) TMI 758

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....first proviso to sub-section (5) of section 80G of the IT Act filed on 27.03.2024.  ITA No.2309/PUN/2024 : 2. The appellant has raised the following grounds of appeal :- "1. Commissioner of Income Tax Exemption has erred on facts as well as in law in cancelling provisional Registration granted and rejecting to grant permanent Registration. Appellant prays to restore provisional Registration and Grant Permanent Registration. 2. Commissioner of Income Tax Exemption has erred in not granting opportunity as per Adjournment request and passed the Order without communicating rejection. Appellant prays for appropriate relief of adjournment. 3. Commissioner of Income Tax Exemption has rejected Registration without sufficient r....

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....ion, Pune has not provided proper opportunity to the assessee, & therefore the order is not justified. It was submitted that Ld. CIT, Exemption, Pune ought to have provided one more opportunity of hearing to the assessee so the assessee can furnish the required information, but Ld. CIT, Exemption, Pune failed to do so, accordingly, it was requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to provide one opportunity to submit the documents in support of application for registration. A paper-book consisting various relevant documents is also furnished before the bench. 5. Ld. DR appearing from the side of the Revenue placed heavy reliance on the orders passed by the subordinate authorit....