DURGAMATAR SEBAIT NAMOPARA,BURDWAN vs. ITO, WARD - 2(1), ASANSOL, ASANSOL

At the time of hearing fixed today, none has appeared on behalf of the assessee. This appeal of the assessee is therefore being disposed of ex-parte after hearing the arguments of Ld. DR and perusing the material available on record. It is observed that the application filed by the assessee for registration u/s 12A has been rejected by Ld.CIT(Exemption) after recording the following observations in his impugned order:-

A perusal of the observations recorded by Ld.CIT(Exemption) clearly shows that he has passed a very cryptic order without giving any cogent or convincing reason for rejecting the application of the assessee u/s 12A of the Act. As per the procedure laid down in section 12AA of the Act, he is required to pass an order in writing granting or refusing the registration u/s 12A to the trust or institution after satisfying himself about the objects of the trust or institution and genuineness of its activities. In the impugned order passed in the present case, Ld.CIT(Exemption) however has not recorded any satisfaction or otherwise about the objects of the trust or institution or the genuineness of its activities. The impugned order passed by Ld.CIT(Exemption) thus is not in consonance with the procedure laid down in section 12AA of the Act and this position clearly evident from the impugned order is not disputed even by the Ld.CIT DR. He has urged that the matter may be sent back to Ld.CIT(Exemption) for passing a speaking and well-reasoned order in accordance with section 12AA. We accordingly set aside the impugned order of Ld.CIT(Exemption) and remit the matter back to him for disposing of the application of the assessee for registration u/s 12A of the Act afresh by passing a well-reasoned and speaking order in accordance with section 12AA of the Act after giving the assessee proper and sufficient opportunity of being heard.

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