INTENSIVE KHADI AND RURAL DEVELOPMENT CENTRE,KIRNAHAR vs. INCOME TAX OFFICER (EXEMPTIONS), WARD 2(1), DURGAPUR, DURGAPUR

Shri Sandip Sarkar, JCIT-Sr. DR represented on behalf of the revenue and none represented on behalf of the assessee, however an adjournment application has been received. As the issue in the appeal are small and does not need any further documentation, on the basis of facts in the file and orders of the ld. CIT(A) and Assessing Officer, the appeal is being disposed off ex parte the assessee.

The ld. DR submitted that the return was not filed by the assessee for the impugned assessment year and nor audit report was filed. It was the submission that the assessee has not produced registration u/s 12A of the Act. The ld. DR supported the orders of the Assessing Officer and ld. CIT(A).

We have considered the submission. A perusal of the order of the ld. CIT(A) clearly shows that the assessee has not appeared before the ld. CIT(A). A perusal of the para 5 of the order of the ld. CIT(A) shows that the assessee has uploaded certificate of registration u/s 12A of the Act for the assessment year 2022-23 to 2026-27. A further perusal of the order clearly shows that the impugned assessment year is 2013-14 wherein the specific requirement of filing the return for claiming exemption u/s 12A was not applicable. As the return was not required to be filed then obviously the audit report may not require to file. Further, the fact that the assessee has produced certificate of registration u/s 12A for the assessment year 2022-23 to 2026-27 which obviously means that the assessee should be deemed to have registered for the earlier assessment years. Admittedly, the application was pending. This being so, so as to grant the adequate opportunity to substantiate its case, the issues are restored to the file of the Assessing Officer for adjudication after granting the assessee adequate opportunity to substantiate its case.