Assessee is a company registered under provisions of Companies Act, 2013 with an object to working towards education and betterment of kids. It ran educational cafes at multiple locations wherein kids could walk in cafes and study using resources and using free app access for standards 6 to 10. Commissioner (E) found certain discrepancies in details furnished by assessee and asked for their clarification, however assessee had not complied to this notice. Commissioner (E) rejected application filed by assessee and also cancelled provisional registration granted under section 12AB.\u00a0 On appeal the Tribunal held that since application for registration was decided ex-parte i.e. for want of prosecution, order passed by Commissioner (E) is\u00a0 set-aside and matter was to be remanded back to him with a direction to decide issue afresh as per fact and law after providing reasonable opportunity of hearing to assessee\u00a0 as regards registration and also claim u\/s 80G\u00a0 of the Act.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Failure to file details and clarification-Matter is remanded with a direction to decide issue afresh after providing reasonable opportunity of hearing to assesse as regards the registration and also claim under section 8OG. [S. 12AB, 80G(5)] <\/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-55281","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-enD","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55281","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=55281"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55281\/revisions"}],"predecessor-version":[{"id":55282,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55281\/revisions\/55282"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}