M P Council for Vocational Education & Training v. CIT(E) (2022) 216 TTJ 142 / 211 DTR 73 (Indore)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Refusal of Registration for non compliance of notices-Non compliance due to shifting of office-Matter remanded with direction to give an opportunity and decide after considering response of the assessee. [S. 12A]

Assessee a state Govt. organisation failed to comply with notices in response to application for registration. Assessee admitted the non compliance citing reason for non compliance due to shifting of its office.  However, based on records available, CIT(E) passed an ex parte order, rejecting the registration u/s. 12AA for the reason that it could not verify the genuineness of the charitable activities with the objects of the Society.  On Appeal the Tribunal, based on reasoning by the assessee society that it was in process of shifting its office at relevant time, set aside the matter to CIT(E) for deciding the matter afresh.