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Facts
The assessee filed applications for registration under sections 12A(1)(ac)(iii) and 80G of the Income-tax Act, 1961. The assessee claimed that the CIT(E) provided inadequate opportunity to furnish required documentation within the limited timeframe.
Held
The Tribunal was of the view that restoring the issues to the file of the CIT(E) for re-adjudication would be in the interest of justice, after granting the assessee an adequate opportunity of being heard.
Key Issues
Whether the CIT(E) provided inadequate opportunity to the assessee to submit documentation for registration, warranting a remand for re-adjudication.
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.