KUTCHINA FOUNDATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA, KOLKATA

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ITA 471/KOL/2018Status: DisposedITAT Kolkata28 December 20182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the appeal to the CIT(E) to provide the assessee with another opportunity to furnish the required details. The assessee was directed to comply by a specific date.

What were the facts?

The assessee trust applied for registration under Section 12AA of the Income Tax Act. The CIT(E) rejected the application because the assessee failed to furnish the details requested.

What were the issues?

Whether the rejection of registration under Section 12AA was justified due to non-compliance with information requests, and if a further opportunity should be granted.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH : KOLKATA

Before: Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM]

Hearing: 24.12.2018Pronounced: 28.12.2018

ORDER Per M.Balaganesh, AM 1.This is an appeal filed by the assessee against the order of rejecting the registration u/s 12AA of the Act pursuant to the application preferred by the assessee in form no. 10A on 22.06.2017. We find that the Ld. CIT(E) had dismissed the application seeking registration u/s 12AA of the Act on the ground that the details called for by the Ld. CIT(E) had not been furnished / complied by the assessee trust.

2.

None appeared on behalf of the assessee.

3.

We have heard the ld. DR. We find that in the interest of justice and fair play, we deem it fit and appropriate to set aside this appeal to the file of Ld. CIT(E) for giving

2 Kutchina Foundation A.Yr. another opportunity to the assessee for furnishing the requisite details that the CIT(E) had called for. The assessee is hereby directed to comply with the same and furnish all the details not later than 28.02.2019 before the Ld. CIT(E). The Ld. CIT(E) is given liberty to seek further details in connection with the activities of the assessee trust which the assessee is also directed to comply in time. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Court on 28.12.2018

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