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Facts
The assessee filed applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) with the CIT (Exemption). Both applications were rejected by the CIT(E) because the assessee failed to furnish clarifications and documents requested via notices. The assessee appealed these rejections, seeking an opportunity to submit the necessary documents.
Held
The Tribunal acknowledged that the applications were rejected due to the assessee's non-compliance. Given the assessee's request for an opportunity to furnish documents and the Revenue's non-objection, the Tribunal restored both appeals to the CIT(E). The CIT(E) is directed to conduct a fresh adjudication after providing the assessee a proper opportunity to present all required documents for granting registration/approval.
Key Issues
Whether the CIT(E) correctly rejected the applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) due to non-submission of documents, and if the assessee should be given a fresh opportunity to comply.
Sections Cited
12A(1)(ac)(iii), 12AB, 80G(5)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY, JM & SHRI RAKESH MISHRA, AM
These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Exemption) Kolkata [hereinafter referred to as the “Ld. CIT(E)”] dated 20.12.2024.
409/KOL/2025
First, we take up the issue in ITA No. 409/KOL/2025.
The brief facts of the case is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 (the Act) in form no. 10AB. Notice has been issued to the assessee by the ld. CIT (E), thereby asking some clarification but assessee
Being aggrieved and dissatisfied, the assessee has preferred the appeal before us.
The assessee has only prayed to give an opportunity to place the regular registration before the ld. CIT(E).
The ld. DR did not raise any objection.
Going over the order passed as well as the facts of the case, we are inclined to restore the appeal of the assessee before the ld. CIT (A) to pass a fresh order after giving an opportunity to the assessee to place all those documents necessary to grant registration. The Ld. CIT (E) directed to pass a fresh order after hearing the assessee.
In the result, both the above appeals are hereby allowed for statistical purposes.
Order pronounced in the open court on 24.06.2025.