BARJORA GRAMYA SOLOANA BABA BHUBANESWAR WELFARE SOCIETY,BARJORA vs. CIT(EXEMPTION), KOLKATA

PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. In this case, the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)”] has passed an order dated 24.02.2025 through which the assessee’s application seeking registration u/s 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 (hereafter “the Act”) has been dismissed on account of there being no response to several opportunities given by the Ld. CIT(E) for seeking certain clarifications etc. Thereafter, the Ld. CIT(E) rejected the application of the assessee. 1.1 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR took us through the impugned order and pointed out that in the absence of clarification regarding the terms of notices issued by 2 Bajora Gramya Soloana Baba Bhubaneshwar Welfare Society the Ld. CIT(E) there could be no option but to reject the application of the assessee. 2. We have carefully considered the documents placed before us and heard the Ld. DR. We find that in this case the assessee deserves another chance to present the requisite clarifications and required documents before the Ld. CIT(E). Accordingly, we set aside the impugned order and remand the same back to the file of Ld. CIT(E) for fresh consideration. The assessee would do well to comply with the notices issued for hearing from the office of Ld. CIT(E).

Copy of the order forwarded to:
1. Barjora Gramya Soloana Baba Bhubaneshwar Welfare Society
2. CIT (Exemption)
3. CIT(A)
4. CIT

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By order