CLC TANNERS ASSOCIATION,KOLKATA vs CIT (EXEMPTION), KOLKATA

Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the Ld. CIT(E)] dated 28.10.2024 for AY 2024-25.

Assessment Year: 2024-25 M/s CLC Tanners Association 2. Brief facts of the case of the assessee is that the assessee filed an application for approval u/s 80G(5)(iii) of the Act in form no. 10AB. Clarifications were sought from the assessee but the assessee did not comply with the said notice. The reminder was sent to the assessee and in response to the same, the assessee has furnished certain details/documents but the Ld. CIT(E ) finds that the assessee did not receive regular registration u/s 12A for five years, however, an opportunity was provided to the assessee requesting to furnish certificate of regular registration u/s 12A for five years but no reply has been received from the end of the assessee till the date, as a result of which, the application filed by the assessee treated as non-maintainable and rejected.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.

The Ld. Counsel for the assessee by filing several papers has prayed that the assessee has to given an opportunity to place all documents before the Ld. CIT(E ) as the order passed by the Ld. CIT(E ) only on this ground that the assessee did not file any reply in response to the request made for certificate of regular registration.

Contrary to that the Ld. D.R did not raise any objection in remitting the appeal back to the file of Ld. CIT(E ) for fresh adjudication.

Upon hearing the submission of the counsel for the respective parties, we have perused the order of Ld. CIT(E ) and find that the Ld. CIT(E ) in its order held that there was no reply has been received from the end of the assessee when an opportunity was provided to the assessee requesting to furnish the certificate for regular registration u/s 12A of the Act. Before us the assessee has filed following documents: i) Copy of registration certificate u/s 12A dated 23.08.2006 ii) Copy of form 10A filed for renewal of registration u/s 12A iii) Copy of form 10AC granting provisional registration u/s 12A iv) Copy of form 10AB applied for permanent registration Assessment Year: 2024-25 M/s CLC Tanners Association 7. Keeping in view, the order passed by the Ld. CIT(E) and considering the documents filed by the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E) for fresh consideration, after giving an opportunity to the assessee to place all documents relates to the registration. Accordingly, order passed by the CIT(E) is here by set aside. Appeal is restored into the file of CIT(E) for fresh adjudication.

CLC TANNERS ASSOCIATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA