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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
Per Bench : This is an appeal filed by the assessee against the order dated 14.03.2024, passed by the CIT(Exemption), Hyderabad, in I.T.Appeal No.ITBA/EXM/F/EXM45/2023-24/1062647434(1), for the assessment year 2024-2025, rejecting the application for registration u/s.80G of the Act.
Shri P.K.Mishra, Advocate appeared on behalf of the assessee. Shri Sanjay Kumar, CIT-DR appeared on behalf of the revenue.
It was submitted by the ld. AR that in view of the Circular issued by the CBDT vide Circular No.7/2024, dated 25.04.2024, the assessee has applied for fresh registration u/s.80G of the Act before the ld. CIT(E). It was submitted that the assessee’s present application for registration
2 u/s.80G of the Act has been rejected by the ld. CIT(E) on the ground that registration u/s.12A of the Act has not been granted by the assessee. It was the submission that the coordinate bench of the Tribunal in the case of assessee itself, has restored the issue of registration u/s.12A of the Act to the file of ld. CIT(E) for readjudication. It was the submission that in view of the same, the issues in this appeal may also be restored to the file of ld. CIT(E) for reconsideration of the registration u/s.80G of the Act after consideration of the registration u/s.12A of the Act.
In reply, ld. CIT-DR has not raised any serious objection.
We have considered the rival submissions. As it is noticed that the issue of the registration u/s.12A of the Act has been restored to the file of ld. CIT(E) by the Tribunal vide order dated 15.05.2024, passed in ITA No.40/CTK/2024 in the case of assessee itself, therefore, the issues in this appeal are also restored to the file of ld. CIT(E) for readjudication after granting the assessee adequate opportunity of being heard.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 31/07/2024. (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 31/07/2024 Prakash Kumar Mishra, Sr.P.S.
3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : अऩीऱाथी / The Appellant-
Generating Research Insights for Development Council, MIG-B-32, Nayapalli Brit Colony, Nayapalli, S.O. Bhubaneswar, Khorda-751012 प्रत्यथी / The Respondent-
CIT(Exemption), Hyderabad आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR,
ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //// आदेशानुसार/ BY ORDER,
(