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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE&
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The above captioned appeals are directed at the instance of the assessee against the separate orders of the Commissioner of Income Tax, Exemption, Kolkata (hereinafter the “ld. CIT(E)”) rejecting the applications for registration u/s 12A(1)(ac)(iii) and 80G(5)(iii) of the Act.
2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(E) has passed ex-parte orders without affording the assessee reasonable opportunity of being heard, thereby violating the principles of natural justice. The ld. D/R, though not leaving his grounds could not controvert this factual position.
We have heard rival contentions and perused the material available on record. We find that the ld. CIT(E) has passed ex-parte Devottar Jai Chandi Thakurani Trust orders while rejecting the applications for registration u/s 12A(1)(ac)(iii) and 80G(5)(iii) of the Act, due to non-appearance of the assessee on various dates of hearing, without dealing with the merits of the case. The ld. Counsel for the assessee, has placed before us the reasons for non-appearance before the ld. CIT(E) on the dates of hearing, in form of an affidavit dt. 13/12/2023, which is extracted for ready reference:- “I, Gopal Rai Agarwal, son of Late Shankar Lai Agarwal, aged 62 years, by religion Hindu, working for the gain at Chandi Mandir, Chanditala Main Road, Kolkata- 700053, do hereby solemnly affirm and state as follows -
That, I am the trustee of Trust, Devottar Jai Chandi Thakurani Trust (hereinafter referred to as assessee). As such, I am competent to swear this affidavit on behalf of the said concern.
That an application for registration u/s 12A(l)(ac)(iii) as well as also for approval u/s 80G before the Commissioner Of Income Tax (Exemption) was filed 3. That the said applications were rejected by the CIT(E) vide order dated 25.08.2023 due to non-compliances of the notices issued by him. 4. That I am a patient of diabetic neuropathy with facial paralysis and was suffering from ischemic heart disease during the month of July 2023 and was advised to take rest for 6 months, (copy of the prescription is attached herewith and marked as Annexure: ‘A’). 5. That due to such physical conditions I remained absent from the office and the mail containing the notices could not be accessed nor any compliances could be made. That on or around 1st week of October, 2023, after joining the office when I checked the mails, thereupon it was noticed that the said order was passed by the CIT(Exemption), Kolkata. 6. That then on or around 10th October, 2023 I contacted CA, Sri KK Chhaparia for filing an appeal and then an appeal was accordingly prepared by him and the same was deposited in the office of ITAT on 16.10.2023. 7. That because of the above genuine reasons, proper compliances could not be made before the Ld. CIT(Exemption), Kolkata. 8. That I give an undertaking that proper compliance shall be made in case the abovementioned case is restored back to the lower authorities by the Hon'ble Tribunal.