B.B.D. BAG PROFESSIONAL ASSOCIATION (FORMERLY KNOWN AS B.B.D. BAG PROFESSIONAL STUDY CIRCLE ASSOCIATION),KOLKATA vs. CIT- EXEMPTION, KOLKATA, KOLKATA

At the outset, the ld. Counsel for the assessee has submitted that the assessee-association moved an application for registration u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). That on the date of hearing, the assessee-association had moved an adjournment application to the ld. CIT(E). However, the ld. CIT(E) did not consider the same and passed the ex parte order. The ld. Counsel has submitted that Assessment year: 2022-23 B.B.D. Bag Professional Association the assessee-association may be given an opportunity to present its case before the CIT(E). We are of the view that the principles of natural justice will be well-served, if the assessee-association is given an opportunity to present its case before the CIT(E). In view of this, the impugned order of the CIT(E) is set aside and the matter is restored to the file of the CIT(E) for decision afresh. Needless to say that CIT(E) will give proper opportunity to the assessee to present its case.

In the result, the appeal of the assessee is treated as allowed for statistical purposes.