GMS ALUMNI,SILIGURI vs. CIT(EXEMPTION), , KOLKATA

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).
2. 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.
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.
4. The Ld. DR did not raise any objection.
5. 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
6. In result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced on 22.07.2025 (Rajesh Kumar) (Pradip Kumar Choubey)
Accountant Member Judicial Member
Dated: 22.07.2025
AK, Sr. P.S.
Copy of the order forwarded to:
1. GMS Alumni
2. CIT(Exemption), Kolkata
3. CIT(A)
4. CIT

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By order