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Facts
The assessee filed two delayed appeals challenging the CIT(E)'s orders dated 21.12.2024, which rejected their applications for registration under Section 12A(ac)(1)(iii) and exemption approval under Section 80G(5)(iii) of the Income Tax Act, citing non-compliance. The delay in filing appeals was condoned.
Held
The Tribunal found that the CIT(E) rejected the applications due to non-compliance. Recognizing the assessee's plea for another opportunity, the Tribunal restored the matter to the CIT(E) for fresh adjudication on merits, directing the assessee to cooperate and provide all relevant documents.
Key Issues
Whether the CIT(E) was justified in rejecting the assessee's applications for registration and exemption without providing a proper opportunity to submit documents, leading to non-compliance.
Sections Cited
12A(ac)(1)(iii), 80G(5)(iii)
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
On the other hand, ld. CIT-DR vehemently supported the order of the ld. CIT(E).
Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(E) has rejected the application of the assessee filed for registration u/s.12A(ac)(1)(iii) of the Act and approval u/s.80G(5)(iii) of the Act and dismissed both the appeals of the assessee due to non-compliance made by the assessee. However, the ld. AR during the course of hearing requested for one more opportunity to prove its case by submitting relevant documents before the CIT(E). Therefore, in the interest of justice, we restore the issues in both the appeals to the file of ld.CIT(E) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. CIT(E), positively.