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Judgment
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
In this case the application under 80G(5) of the Income Tax Act, 1961 (hereafter as “the Act”), has been rejected by the Ld. CIT(E) on the ground that full compliance was not made before him with respect to the notices issued from his office and also on the basis of a finding that the trust deed was not registered with the competent authority. It is also a finding that the school being run by the Society was not recognized by the Government.
Before us the Ld. AR placed on record an order inform 10AC dated 21.07.2023 granting registration from AY 2022-23 to 2026-27. It was the submission that while granting such registration all necessary documents were placed before the then CIT(E) who was pleased to grant registration.
The Ld. DR relied on the order of CIT(E) and stated that in the absence of all necessary documents, the Ld. CIT(E) could not have granted registration.
We have carefully considered the submissions and have gone through the records before us. It is seen that once a registration was granted in Form 10AC then there could be no case where the trust deed itself would be found defective or missing.In any case the assessee desires to make a presentation of facts before the Ld. CIT(E) and seeks another opportunity to present the documents. Accordingly, we deem it fit to remand this matter back to the file of Ld. CIT(E) for fresh adjudication, after giving an opportunity of being heard.
In the result, appeal is allowed for statistical purposes.