Held that\u00a0 the order passed by the Commissioner (E) is\u00a0 cryptic. Along with the application in form 10A, the assessee-trust had uploaded various documents. What was lacking in the application in form 10A submitted by the assessee for grant of registration under section\u00a012AA\u00a0of the Act was not discussed in the ex parte order of the Commissioner (E). In order to meet the ends of natural justice, the Commissioner (E)\u00a0 is directed to reconsider the application in form 10A filed by the assessee for grant of registration under section\u00a012AA\u00a0of the Act after affording the assessee an opportunity of being heard and to furnish clarifications as may be required by the Commissioner (E). Tribunal also held that since the quantum addition had not attained its finality, the penalty levied under section\u00a0270A\u00a0of the Act was to be deleted. However, the Assessing Officer was at liberty to pass an order under section\u00a0270A\u00a0of the Act, if warranted, after concluding the assessment order afresh consequent upon the order passed by the Commissioner (E) under section\u00a012AA\u00a0of the Act.(AY.2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AA : Procedure for registration \u2013Trust or institution-Ex parte order-Rejection of registration-Order is set aside and assessment to be made afresh. Consequent Upon Reconsideration Of Application For Registration-Penalty order is also set aside.[S.270A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-43582","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bkW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=43582"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43582\/revisions"}],"predecessor-version":[{"id":43583,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43582\/revisions\/43583"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}