The Pune bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of the registration application under section 80G of the Income Tax Act,1961 without granting the proper opportunity to the assessee.
Kunashni Foundation, the appellant assessee appealed against the order passed by the Commissioner of Income Tax (Appeals) for rejecting the registration application filed by the assessee.
Neelesh Khandelwal, the counsel for the assessee contended that the assessee had submitted all the details as called for to the Commissioner of Income Tax (Appeals) and the Commissioner had rejected the application without considering the details which was filed by the assessee.
It was further submitted that the rejection of the registration application made by the Commissioner was not as per the law and was liable to be deleted.
Keyur Patel, the counsel for the revenue relied on the decisions made by the lower authorities and contended that rejecting the registration application was as per the law and liable to be sustained.
The two-member bench comprising Satbeer Singh Godara (Judicial) and Dipak P. Ripote (Accountant) directed the assessing officer to re-adjudicate the application of registration filed by the assessee on merits while allowing the appeal filed by the assessee.
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