2025 (11) TMI 85

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....sioner of Income Tax (Exemption) (hereinafter referred to as the CIT(E)] erred in passing an order dated 25.03.2025 by rejecting, the application seeking registration under section 12AB of the Act without affording the Assesee a reasonable opportunity of being heard and considering the submissions filed on 03.02.2025 and 25.03.2025 respectively. Thus, the order dated 25.03.2025 is not justified and the same mat be set aside. 2. The CIT (E) failed to appreciate that the Appellant has duly submitted all the relevant documents which are necessary for granting registration under section 12AB of the Act. Thus, the order dated 25.03.2025 passed by the CIT(E) by rejecting the registration under section 12AB of the is not justified and the....

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....ts, as the case may be; (d) Self-certified copy of registration under Foreign Contribution (Regulation) Act, 2010 (42 of 2010), if the applicant is registered under such Act; (e) Self- certified copy of existing order granting registration under section 12A or section 12AA or section 12AB, as the case may be; (f) Self- certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or section 12AB, as the case may be, if any; (g) Where the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of the applicantrelating to such prior ye....

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....f the application in Form 10AB filed by the applicant, it was found that the application was not complete, and all the documents required to be accompanying the application were not furnished. Hence, a notice was issued to the applicant vide DIN & Notice No. ITBA/EXM/F/EXM43/2024- 25/1072457312(1) dated 23.01.2025 requesting the applicant to furnish the complete set of documents mentioned in Rule 17A(2). In response. the applicant has made submission online on 03.02.2025. After going through the submissions, it is noticed that as per point no. 4 of the trust deed/MOA, the trust is involved in activities which is favoring a particular religious community "Kutchi Gurjar Jain Community". This is in violation of section 13(1)(b) of the Income t....

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....had rejected the application for granting registration u/s.12AB of the Act without affording a reasonable opportunity of hearing to the assessee and without considering the submissions filed by the assessee on 03.02.2025 and 25.03.2025. Therefore, it was submitted by the Ld. Counsel that one final opportunity may be provided to the assessee so that the assessee society can represent its case on merits referring the submissions which were filed on 03.02.2025 and 25.03.2025, but could not be substantiated as no further opportunity of clarification was granted. 4. The Ld. Sr. DR on the other hand vehemently supported the order of Ld CIT(E), but has fairly conceded to the request of assessee, if the matter be restored back for denovoadjudica....