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Facts
The assessee filed applications for registration under section 12A(1)(ac)(iii) and 80G of the Income-tax Act. The assessee claimed that the Commissioner of Income Tax (Exemption) provided inadequate opportunity to furnish required documentation due to limited timeframe and procedural constraints.
Held
The Tribunal held that the issues should be restored to the file of the Commissioner of Income Tax (Exemption) for re-adjudication. The assessee should be granted an adequate opportunity of being heard.
Key Issues
Whether the assessee was provided with adequate opportunity by the CIT(E) to furnish necessary documents for registration under sections 12A(1)(ac)(iii) and 80G.
Sections Cited
12A(1)(ac)(iii), 80G
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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM
These are appeals filed by the assessee against the orders of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] in appeal nos. CIT (Exemption), Kolkata/2025-26/12AA/11180 & CIT (Exemption), Kolkata/2025- 26/12AA/11182 vide order dated 16.08.2025 & 24.08.2025 respectively.
Shri Mohd Nazim, CA, represented on behalf of the assessee and Shri Sanjay Jha, DR represented on behalf of the Revenue.
In the result, both the appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 10.02.2026.