Navshiv Foundation vs CIT (Exemption)

PER C.N. PRASAD, J.M.

These appeals are filed by the assessee against the order of Ld. CIT(E) in deciding registration u/s.12AB(1)(b)(ii) and approval u/s.80G of the Act.

Ld. Counsel for the assessee at the outset submitted that the Ld.CIT(E) rejected the registration/ approval on the ground that assessee has not furnished the documents. Ld. Counsel for the assessee submitted that the accountant who was looking after the assessee’s trust did not comply with the notices and furnish information before the Ld. CIT(E) due to which the registration u/s.12Aand approval u/s.80G of the Act was denied. Ld. Counsel for the assessee submits that the employee namely Sh. Shashi Kumar also deposed in the affidavit that during that period he was away from the office and was in native place to look after his ailing father as he was the only son. Ld. Counsel for the assessee, therefore, submitted that the matter may be restored to the file of the CIT(E) and provide one more opportunity of being heard to the assessee to furnish all the necessary documents before the Ld. CIT(E).

On the other hand the Ld. DR has no serious objection in restoring the appeal to the file of the Ld. CIT(E).

Heard rival contentions and perused the orders of the authorities below and the affidavit filed by the employee of the assessee. The employee of the assessee deposed that he is the accountant of the Trust and was looking after accounting and statutory compliance of the trust. He deposed that he pertained to Gorakhpur, U.P where his old parents stayed. He was only son to look after his parents and during the month of July, 2025 to August 2025, he was in native place in Gorakhpur for medical treatment of his ailing father. He stated that the assessee trust could not comply with notices issued on 22.07.2025 and 04.08.2025 in connection with application u/s.12A and 80 G of the Act.

In view of the affidavit and the deposition therein by the accountant of the assessee Trust, we are of the view that these appeals should go back to the file of the CIT(E) for considering the application filed by the assessee for registration u/s.12A and approval 80G of the Act for fresh consideration. Thus, we restore these appeals to the file of the Ld.CIT(E) for denovo consideration after providing adequate opportunity to the assessee.

In the result, the appeals filed by the assessee are allowed for statistical purpose.