The appellant trust is a charitable trust formed with the objects of Indian Native Breed Cow cultivation, development, protection and awareness etc. It applied for registration u/s 12AB r.w.s. 12A of the Act in Form 10A and received a provisional registration. It also applied for registration u/s 80G (5) of the Act in Form 10AD. The ld. CIT(E) issued notices to the appellant trust seeking certain details and information regarding its activities, income and expenditure, and compliance with the conditions of registration. The appellant trust failed to respond to the notice within the stipulated time of five days. Consequently, the ld. CIT (E)  rejected both the applications and cancelled the provisional registration by passing separate orders. The appellant trust challenged the orders before the ITAT on the grounds of violation of principles of natural justice, insufficient time to respond, and non-consideration of the merits of the case.

The ITAT set aside the order rejecting the application u/s 12AB and remanded the matter to the ld. CIT (E)  for de novo disposal after affording due opportunity of being heard to the appellant trust. The ITAT also set aside the order rejecting the application u/s 80G (5) on the same grounds and directed the ld. CIT (E) to decide the application afresh in accordance with law.  (AY.  2023-24)