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Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA
Before: Shri S.S.Godara & Shri, M. Balaganesh
Shri V.N. Purohit, FCA अपीलाथ� क� ओर से/By Appellant Shri S. Dasgupta, Addl. CIT-DR ��यथ� क� ओर से/By Respondent 23-07-2018 सुनवाई क� तार�ख/Date of Hearing 31-07-2018 घोषणा क� तार�ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara, Judicial Member:- This assessee’s appeal arises against Commissioner of Income Tax (Exemptions), Kolkata’s order dated 17.10.2017 involving proceedings 12AA of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
This assessee came into existence as a trust on 21.08.1966 vide its corresponding trust deed. It sought for section 12AA registration vide application submitted Form 10A dated 19.04.2017. This followed that the relevant enquiries at the CIT(E)’s end. The assessee filed all details of its donation received which were treated as corpus donation, balance-sheet along with income and expenditure account as well as the other documents sought therein. Learned CIT(E) lastly concluded in his order under challenge Sri Sri Sitaramji Bhawan (Estate) Vs. CIT(E), Kolkata Page 2 that the assessee had agreed for withdrawing its registration application on account of non compliance of the earlier directions seeking to treat its activities to be non genuine. He has therefore rejected assessee’s registration application in limine as withdrawn. This leaves the assessee agreed.