In the instant case The CIT has not indicated the nature of information not furnished and without considering the documents filed by the applicant along with applications for registration u/s 12AA/80G has rejected assessee’s claim solely on the ground that applicant could not file most of the informations call for. We find force in the argument of ld. counsel that CIT failed to consider the claim of the applicant on merit, without considering the record and affording opportunity of being heard to the applicant on alleged non compliance. In the interest of natural justice we deem it fit and proper to restore the issues in question i.e. registration u/s 12AA/80G, back to the file of CIT for decision afresh on merit in accordance with law, after affording reasonable opportunity of being heard to the appellant. We order accordingly.
INCOME TAX APPELLATE TRIBUNAL, DELHI
ITA Nos. 4641 & 4642/Del/11
U/s 12AA(1)(b) & 80-G of the I.T. Act.
Saraswati Devi Educational & Charitable Trust
Vs.
Commissioner of Income-tax
O R D E R
PER R.P. TOLANI, J.M::
These are two appeals by the assessee assailing refusal of registration u/s 12AA and 80-G of the Income-tax Act. Respective grounds raised in these appeals are as under:
