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Income Tax Appellate Tribunal, ‘A’ BENCH
Before: Shri P.M.Jagtap & Shri S.S.Viswanethra Ravi
Shri S.S. Viswanethra Ravi, JM :-
Both the appeals filed by the assessee are against the separate orders of the Commissioner of Income-tax (Exemptions), Kolkata dated 31-03- 2015 rejecting the grant of registration u/s. 12AA and grant of approval u/s.80G(5)(vi) of the Income Tax Act, 1961.
At the outset, it is noticed that both the appeals of assessee were filed by a delay of 365 days each. For which the assessee filed an affidavit dt. 13th June 2016 stating the reasons for such delay in filing the same, ( copy of which is available on record), wherein the ld.AR of the assessee stated that Shri Niranjan Chhotalal Thakkar, Managing Trustee of the assessee, herein the assessee, had undergone artery bypass grafting and having ischemic heart disease. The ld.AR further stated that the assessee could not file both the appeals in time as the reasons were beyond the control of assessee. The ld.AR also submits that the assessee is an aged person of 75 years old and in the year 2014 he had under gone bypass surgery and as such urged to condone such delay in filing the same. The ld.DR has not objected to the said proposition of the ld.AR. On perusal of the said affidavit and hearing both the parties, we condone the said delay and the appeals are admitted and we proceed to dispose of the same on merits.
The ld.AR submits that the assessee filed applications before the CIT(E) in Form 10A/10G on 01-09-2014 for obtaining grant of registration u/s. 12AA and grant of approval u/s.80G(5)(vi) of the Act. Basing on which the CIT(E) issued notice for hearing on 22-10-2014. The ld.AR of the assessee submits that due to health conditions the assessee could not comply with the said notice issued on 09-10-2014 by the CIT(E). However, he submits to remand the issue to the file of the CIT(E) for his further consideration. The ld.DR has not objected to such proposition in remanding the issue to the file of the CIT(E) for his further consideration. On perusal of the impugned order dt. 31-03-2015, we find that the assessee could not comply with the notice as issued by the CIT-E. Taking into considerations the submissions of assessee, health conditions of assessee and in the interest of justice, we set aside the impugned orders of the CIT(E) and remand the issue(s) to him for his fresh consideration and to pass an order as per law. The assessee shall be at liberty to file requisite evidence(s), if any, to substantiate its claim.
In the result, the appeals filed by the assessee are allowed for statistical purpose. Order Pronounced in the Open Court on 05-05-2017.