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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM]
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.
None appeared on behalf of the assessee.
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 28.12.2018