JAN SEVA TRUST,KOLKATA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, KOLKATA, KOLKATA

The Ld. Counsel of the assessee has challenged the impugned order of the Ld. CIT(A) only on this ground that the Ld. CIT(A) has rejected the application of the assessee which has been filed for registration u/s 12A(1)(AC)(iii) of the Act in limine Assessment Year: 2025-26 Jan Seva Trust without giving an opportunity to the assessee. The Ld. Counsel for the assessee submits that the assessee is a trust and it has filed application I Form no. 10AD for registration but his application has been rejected by the Ld. CIT(A) as there was no reply and responses from the assessee. The prayer of the ld. Counsel for the assessee is that the assessee has to be given an opportunity to place all the documentary evidences before the Ld. CIT(E ).

Contrary to that the Ld. D.R though supports the impugned order of the Ld. CIT(A) but did not raise any objection in restoring the case before the Ld. CIT(E).

Going over the facts of the case, we find that the assessee filed an application on 30.03.2024 in Form 10AD for registration us/ 12A(1)(AC)(iii) of the Act but since there was no compliance on behalf of the assessee. The Ld. CIT(E) has rejected the application in limine. Going over the facts of the case, we are inclined to give an opportunity to the assessee to place its case before the Ld. CIT(E). Accordingly, the case of the assessee is hereby restored into the file of Ld. CIT(E) for fresh adjudication. The assessee is directed to place all the documentary evidences before the Ld. CIT(E).