PAYAL SOCIAL AND CULTURAL ORGANISATION,KOLKATA vs. C.I.T.(EXEMPTION), KOLKATA

Brief facts of the case of the assessee is that the assessee being a charitable organization applied for registration under new regime of charitable trust mentioning Assessment Year: 00 Payal Social and Cultural Organization sub-clause (vi) of Clause (ac) of Section 12A(1) of the Act and were allowed registration u/s 12A in terms of “order for provisional registration” on 31/12/2021. The trust has submitted application in form no. 10AB on 07/02/2024 for regular registration but the Ld. CIT(E) rejected the application in limine as the assessee failed to submit response.

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

The Ld. A.R has only submitted before us that the assessee has to be given an opportunity to place all the facts before the Ld. CIT(E ).

Contrary to that the Ld. D.R did not raise any objection.

Upon hearing the submission of the counsel of the respective parties and on perusal of the facts, it appears that the assessee is a charitable organization under the Society Registration Act, he granted provisional registration, his application for granting registration u/s 12A(1)(ac)(iii) has been rejected as there was no reply or any response from the assessee.

Going over the facts of the case as well as considering the submission of the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to the Ld. CIT(E ) to consider the case of the assessee and pass a afresh order as per law.