ASIAN INSTITUTE OF PUBLIC POLICY AND DEVELOPMENT STUDIES KOLKATA,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

Brief facts of the case of the assessee is that the assessee filed an application in form 10AB for registration under clause (iii) of Section proviso to Sub-section 5 of Assessment Year: 2024-25 Asian Institute of Public Policy and development Studies, Kolkata Section 80G of the Act. A notice was issued to the assessee for proper compliance but the assessee failed to make any compliance before the Ld. CIT(E ) as a result of which the Ld. CIT(E ) has rejected the application of the assessee in limine.

Being aggrieved and dissatisfied the present appeal has been filed by the assessee.

The Ld. AR challenges the very impugned order thereby submitting that no opportunity has been given to the assessee to place its case as the order passed by the Ld. CIT(E ) in limine. His prayer is that the assessee has to be given an opportunity to place its case before the Ld. CIT(E ).

The Ld. D.R did not raise any objection.

Upon hearing the submission of the counsel of the respective parties, we have perused the order of Ld. CIT(E ) and find that the when the application has been filed by the assessee in form 10AB, notice has been issued to the assessee for production of documents for verification but there was no reply nor any compliance as a result of which the application has been dismissed in limine. Keeping in view, the order passed by the Ld. CIT(E ) and submission made by the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) for fresh adjudication. The assessee is directed to co-operate in the proceedings.