LOKANAYAK JAYAPRAKASH MEMORIAL COMMITTEE,KOLKATA vs. CIT (EXEMPTIONS), KOLKATA
PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. The present appeal emanates from order u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961, passed by the Ld. Commissioner of Income of Income Tax (Exemptions), Kolkata [hereafter “the Ld. CIT(E)], vide order dated 28.10.2024. 1.1 In this case, the assessee filed an application on 29.04.2024 for seeking registration. The assessee also filed Form 10AB. It is seen from the impugned order that notices issued from the office of Ld. CIT(E) were not respond to by the assessee. Thereafter, the Ld. CIT(E) took an adverse view in the matter and not only was the application rejected but the Ld. CIT(E) also cancelled the provisional registration certificate issued to the assessee.
2
Loknayak Jayaprakash Memorial Committee
The Assessee has approached the ITAT and the main grievance is that there were considerable details already available with the Ld. CIT(E) to have arrived at a judicious decision. Alternatively, the Ld.AR prayed for remanding this matter back to the file of Ld. CIT(A) for fresh consideration of the facts, which the assessee would present before him.
3. The Ld. DR relied on the order of Ld. CIT(E).
4. We have carefully considered the facts of the case and the documents before us. It is felt that in the interests of substantive justice, this matter deserves to be remanded back to the file of Ld. CIT(E) for fresh consideration. To this extent, we set aside the impugned order and direct that the Ld. CIT(A) should provide an opportunity of being heard to the assessee and thereafter pass a speaking order on the basis of facts presented before him.
5. In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 24.07.2025 (George Mathan) (Sanjay Awasthi)
Judicial Member Accountant Member
Dated: 24.07.2025
AK, Sr. P.S.
Copy of the order forwarded to:
1. Loknayak Jayaprakash Memorial Committee
2. Commissioner of Income Tax, (Exemptions), Kolkata
3. CIT(A)
4. CIT
CIT(DR)
////
By order