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Judgment
@JUDGMENT-JUDGMENT
Dr. B. R. R. Kumar, AM
The present appeals have been filed by the assessee against the orders of the ld. CIT(Exemptions), New Delhi dated 15.05.2019.
Sh. N.C. Swain, the ld. CIT(Exemptions), New Delhi, disposed off by a common order rejecting the claim of the assessee for registration u/s 12AA and exemption u/s 80G. It was held that the assessee filed part details on 04.01.2019 and has not complied to the letters issued on 16.04.2019 and on 7.05.2019. Owing to the non-compliance, the ld. CIT (E) rejected the applications of the assessee.
The ld. AR argued that the prayer for exemption cannot be rejected at the initial stage of making the application u/s 12AA of the Act. He prayed that given an opportunity all the submission would be made before the authorities. The ld. DR principally objected to the remand of the case.
On going through the record, we hold that the interest of the justice would be well served by remanding the matter to the file of the ld. CIT(E) to examine the matter afresh and to take a decision in accordance with the provisions of the Income Tax Act. The assessee is also directed to comply promptly to the notices issued by the authorities from time to time and furnish all the details called for without seeking any unnecessary adjournments.
In the result, both the appeals of the assessee are allowed for statistical purpose.
Order Pronounced in the Open Court on 17/10/2019.