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Facts
The assessee applied for registration under Section 12A(1)(ac)(iii) of the Income Tax Act but failed to comply with notices requiring submission of details and an amended deed with an irrevocability clause. Consequently, the CIT(E) rejected the application and cancelled the provisional certificate.
Held
The Tribunal restored the assessee's appeal to the Ld. CIT(E) for fresh consideration, setting aside the previous order. The assessee was granted liberty to file all necessary documents before the CIT(E) for a proper re-evaluation.
Key Issues
Whether the application for registration under Section 12A should be rejected due to non-compliance, or if the assessee should be granted an opportunity to submit required documents like an amended deed with an irrevocability clause.
Sections Cited
12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH”, KOLKATA
GMS Alumni, Orchid Ghosh Nursery Building, Sevoke Road, Siliguri - 734401 [PAN: AADTG8612K] ……..…...…………….... Appellant vs. CIT(Exemption), Kolkata, 10B, Middleton Row, Kolkata, West Bengal - 700071 ................................. Respondent Appearances by: Assessee represented by : Giridhar Dehlia, Advocate Department represented by : Prakash Nath Barnwal, CIT, DR Date of concluding the hearing : 15.07.2025 Date of pronouncing the order : 22.07.2025 O R D E R
PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
This appeal arises from the order dated 30.12.2024, passed by the Ld. Commissioner of Income Tax (Exemption), Kolkata (hereafter ‘the Ld. CIT(E).
The brief facts of the case are that the assessee filed an application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereafter “the Act”) in Form No. 10AB. Notice has been issued to the assessee to submit details along with supporting documents, but the assessee did not make any compliance to the notice, as a result of which the Ld. CIT(E) has rejected the application filed by the assessee and also cancelled the provisional certificate issued to the assessee. Being aggrieved by dissatisfied, the assessee preferred an appeal before us.
/Kol/2025 GMS Alumni 3. The Ld. AR has only prayed that appeal of the assessee be restored to the file of Ld. CIT(E) for fresh consideration with a liberty to the assessee to file necessary documents.
The Ld. DR did not raise any objection.
Upon hearing the submission of the counsel of the respective parties, we have perused the order of the lower authorities and find that an application for registration u/s 12A(ac)(iii) of the Act has been rejected by the Ld. CIT(E) when the assessee failed to submit details regarding filing of amended deed/affidavit duly notarised regarding inclusion of the irrevocability clause. The prayer of the assessee is that the assessee has to give an opportunity to place the same before the Ld. CIT(E). Keeping in view, the order passed and considering the submissions made by the assessee and in the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(E) for fresh consideration with a liberty to the assessee to file documents as required by the Ld. CIT(E). Accordingly, the order passed by the Ld. CIT(E) is set aside, the appeal of the assessee is remitted back to the file of Ld. CIT(E) for fresh consideration
In result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on 22.07.2025