MAA VAISHNO EDUCATION TRUST,KOLKATA vs. CIT(EXEMPTION), , KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY, JM & SHRI RAKESH MISHRA, AM Maa Vaishno Education Trust 44/1/1, Italgachha Road, Dumdum, Kolkata-700028 West Bengal Vs. CIT (Exemption) Income Tax office, 10B, Middleton Road, Kolkata-700071, West Bengal (Appellant) (Respondent) PAN No. AACTM2919A
Per Pradip Kumar Choubey, JM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption) (hereinafter referred to as the “Ld. CIT(E)”] dated 14.06.2023. 02. The brief fact of the case is that the assessee has filed an application in form no. 10AB for registration u/s 12A(1)(ac)(ii) of the Act. The assessee has been noticed for necessary compliance but there was no compliance, as a result of which, application for registration u/s 12A(1)(ac)(ii) of the Act has been rejected in limine.
03. Being aggrieved and dissatisfied, the assessee has preferred the appeal before us.
04. The ld. AR instead of arguing into the merit of the case has only prayed that assessee has been given an opportunity to place all the materials before the ld. CIT (E).
Maa Vaishno Education Trust;
The ld. DR did not raise any objection. 06. Going over the facts of the case and on perusal of the impugned order it appears that the ld. CIT (E) has passed order, when there was no compliance of the notices from the side of the assessee. The order passed by the ld. CIT (E) is not on the merit rather he rejected the application in limine. Accordingly, we restore the appeal of the assessee before the ld. CIT(E) with a direction to dispose off the application after hearing the assessee by affording an opportunity to the assessee to place all the requisite documents relates to registration. The order passed by the ld. CIT(E) is set aside and the appeal of the assessee is remitted back to the file of the ld. CIT(E) for fresh order. 07. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 12.06.2025. (RAKESH MISHRA) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
Kolkata, Dated: 12.06.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.