M.L. Meena ORDER
Dr. M.L. Meena, Member (A)
1. This appeal of the assessee society is directed against the order dated 20.07.2020 passed by the CIT(E), Chandigarh whereby he rejected the application filed for registration u/s. 12AA(1)(b)(ii) of the Act.
"1. The Ld. CIT (Exemptions) has grossly erred in rejecting the appellant assessee's application for grant of registration under section 12AA(1)(b)(II) of the Income Tax Act, 1961.
2. The Ld. CIT (Exemptions) has totally ignored the ground realities as were existing in Kashmir valley since August, 2019 due to abrogation of Article 370 and 35A of the Indian Constitution followed by complete lockdown due to COVID-19, which prevented the appellant assessee to pursue his proceedings before the Ld. Commissioner of Income Tax (Exemptions) Chandigarh.
3. The appellant assessee reserved to right to add, alter, modify, amend the grounds of appeal."
2. The appellant society has been in operation since 28.05.2016 and filed an application in this office of CIT(E) on 01.02.2017 for seeking registration u/s. 12AA of the Income Tax Act, 1961.
3. This is 2nd round of appeal before us. In the 1st round of appeal Income Tax Appellate Tribunal, Amritsar Bench, Amritsar has allowed the appeal of the applicant Society for statistical purposes in ITA No. 682&683(Asr)/2017 dated 08.02.2018.
4. The stated ostensible aims and objects of the trust is to impart education to the public at large without discrimination of caste, creed etc. Again, the Ld. CIT(E) rejected the instant application for registration u/s. 12AA(1)(b)(ii) of the Act by observing that on the fixed date neither did any one attend nor was any request for adjournment received, in order to follow the principles of natural justice another opportunity was accorded to the applicant on 01.07.2020 and the matter was fixed for 06.07.2020, Again, on the fixed date neither did any one attend nor was any request for adjournment received. In order to follow the principles of natural justice another opportunity was accorded to the applicant on 07.07.2020 and the matter was fixed for 10.07.2020. Again on the fixed date neither did any one attend nor was any request for adjournment received. Given the non compliance on the occasion afforded to the applicant, it becomes evident that the applicant is not interested in pursuing the matter. In the absence of submissions regarding the activities, it is difficult to verify both the objects & genuineness activities of the applicant. It can safely be concluded that the queries raised answered by the applicant. Further, keeping in view unresponsive attitude of the applicant, it is safe to conclude that the applicant has failed to discharge onus and registration u/s. 12AA is rejected accordingly.
5. The Ld. Counsel for the assessee Shri Sh. M.A. Meer, submitted that the CIT(E), Chandigarh has rejected the application filed for registration u/s. 12AA(1)(b)(ii) of the Act, ex parte qua the assessee society during the covid period in the 2nd round of appeal without considering the material documents on record and the direction of the Hon'ble ITAT, Amritsar Bench, Amritsar in the instant case. He contended that the Ld. CIT (E) has totally ignored the ground realities as were existing in Kashmir valley since August, 2019 due to abrogation of Article 370 and 35A of the Indian Constitution followed by complete lockdown due to COVID-19, which prevented the appellant assessee to pursue his proceedings before the Ld. Commissioner of Income Tax (Exemptions) Chandigarh. In support of applicant's matter, he has fi........