2025 (6) TMI 1524

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....both the appeals are related to application for registration u/s 12A(1)(ac)(iii) and u/s 80G(5) of the Act of the same assessee. 3. Considering both the parties ITA No. 454/Chandi/2024 is taken as lead case. 4. The assessee has taken the following grounds: "1. The impugned order is bad both on facts and law and is liable to be quashed. 2. That the ld. CIT(Exemptions)rejected the application for final approval of registration u/s 12AB in an ex parte order without allowing opportunity of being heard an without ensuring proper service of notice for fixation of the proceedings. 3. The appellant crave leave to add, amend, withdraw further grounds of appeal till the appeal is heard and disposed off". 5. At the ....

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....to the file of the ld. CIT(E) for consideration there of afresh. We are not expressing any views on the merits of the case so as to limit the proceeding before the ld. CIT(E). Further, the assessee should be diligent and comply the notice of the revenue. Needless to say, the assessee should get a reasonable opportunity of hearing. 9. As both the appeals are of same nature and fact. So, ITA No. 454/Chandi/2024 is mutatis mutandis applicable to the ITA No. ITA No. 453/Chandi/2024 and followed accordingly. 10. In the result, both the appeals of the assessee bearing ITA No. 454/Chandi/2024 and 453/Chandi/2024 are allowed for statistical purposes. Order pronounced in the open court on 23.04.2025 ============= Document 1 Affidavit ....

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....dmilted tive padly to the correct The dopopand fexecutanl hÃ¥s algoud register at Sr. No 94 147 P. NO 4º6 APR 2025 Attester As vagntified NEERU SHARMA Notary, Chandigarh (U.T.) 11 6 APR 2020 16 APR 2025 Document 2 Affidavit I Meenakshi Agnihotri wife of Sh. Sandeep Sharma resident of House No. 159, Phase-2, Sector-54, Mohali do hereby on solemn affirmation declare as under: 1. That I am Trustee of M/s Nivedita Charitable Trust, Mohali and the trust was created vide trust deed dated 14.09.2018. 2. That the trust had applied for registration u/s 12A(1)(ac)(iii) before Ld. CIT(Exemptions) on 29.03.2022. 3. That no notice for fixing the hearing was received on our registered e-mail i.e. [email protected]. On c....