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Facts
The assessee, a trust, filed two applications: one for registration under Section 12A(1)(ac)(iii) and another for approval under Section 80G(5)(iii) of the Income-tax Act, 1961. In both instances, the Ld. CIT(E) sought clarifications and documents, but the assessee failed to provide them, leading to the rejection of both applications and cancellation of the provisional certificate in the first case.
Held
The Tribunal, acknowledging the assessee's request for an opportunity to furnish the necessary documents, restored both appeals to the file of the Ld. CIT(E). The Ld. CIT(E) is directed to pass fresh orders after providing the assessee with a proper opportunity of being heard and to present all required documents for registration/approval.
Key Issues
Whether the Commissioner of Income Tax (Exemption) was justified in rejecting the assessee's applications for registration under Section 12A and approval under Section 80G solely based on the non-furnishing of documents, without providing adequate opportunity to the assessee to present its case.
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.