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Facts
The assessee filed two appeals against the CIT(Exemption)'s orders dated 21.12.2024, which rejected its application Form No. 10AB for registration under Section 12A(ac)(1)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act. The CIT(E) rejected the applications due to alleged non-compliance and non-response to notices. The appeals were filed with a delay of 122 days, for which an application for condonation was submitted.
Held
The Tribunal condoned the delay of 122 days in filing both appeals. It noted the CIT(E)'s rejection of applications based on non-compliance and, in the interest of justice, restored the issues to the CIT(E) for fresh readjudication on merits, granting the assessee another opportunity to be heard and submit relevant documents.
Key Issues
Whether the CIT(Exemption) was justified in rejecting the assessee's applications for registration and approval under Sections 12A(ac)(1)(iii) and 80G(5)(iii) without providing sufficient opportunity, and whether the matter should be remanded for fresh adjudication.
Sections Cited
80G(5), 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.