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Judgment
ORDER
PER BENCH:
This bunch of appeals filed by different assessees are directed against different orders passed by the Ld. CIT(E) on different dates, rejecting the applications for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) or applications for grant of approval under Section 80G of the Act.
Since identical issues are involved in all the matters of different assessees, these appeals are heard analogously and are being disposed of by a consolidated order.
It is the case of the Revenue that inspite of several notices sent to the assessees to submit the details in support of the registration for exemption under Section 12A of the Act, no compliance was made. Rather, the applicant in each case sought adjournments on several occasions. Having no other alternative, the Ld.CIT(E) rejected the applications made by different assessees either on Section 12A or 80G of the Act or on both, since the activities, the nature of objects and genuineness of the trust could not be verified in the absence of submissions made by the assessees.
The Ld. DR supported such observations made by the Ld.CIT(E).
On the other hand, the Ld. Counsel Ms Shruti Khandelwal submitted before us that the assessees duly filed replies as sought for in support of the applications for registration under Section 12A(1)(ac)(ii) of the Act or responded to the notices issued with regard to the applications for grant of approval under Section 80G(5)(ii) of the Act. Though adjournments on few occasions were sought for, detailed reply was filed before the authority below explaining the reasons for seeking adjournment particularly since the counsel of the assessee was, in fact, busy in the audit and ITR filings. The adjournment applications were duly acknowledged by the Ld.CIT(E) as submitted by the Ld. AR. In support of such submissions, the entire set of reply filed by different assessees in response to each of the notices issued by the Ld.CIT(E) have been duly placed before us by filing a paper book a copy whereof was also furnished to the Ld. DR the contents whereof has not been able to be controverted by the Ld. DR.
Thus, under these facts and circumstances of the matter, the Ld. AR prays for a fresh opportunity to the assessees to represent their cases before the Ld.CIT(E) to justify the claim for exemption under Section 12A and grant of approval under Section 80G of the Act. The Ld. AR has given an undertaking to submit all the relevant documents in support of such applications made by each assessee therein before the Ld.CIT(E) as per her directions. Such submissions, however, has not been objected by the Ld. DR with all his fairness.
Under these facts and circumstances of the matter, having regard to the principle of fair play and in order to prevent the miscarriage of justice, this Bench finds it fit and proper to grant a further opportunity to the assessees to submit their cases before the Ld.CIT(E) afresh effectively upon adducing evidences in support of the claim of exemption for grant of approval under Section 80G of the Act. These appeals are, therefore, disposed of by remitting the issues to the file of the Ld.CIT(E) with further directions upon her to consider the matters afresh upon granting an opportunity of being heard to each of the assessee and upon considering the evidences on record or any other evidence which the assessees may choose to file at the time of hearing of the matters.
In the result, the appeals filed by the assesses are allowed for statistical purpose.
Order pronounced in the open court on 13.05.2026.