DEBEN MAHATO SMRITI RAKSHA COMMITTEE,PURULIA vs. ACIT, CIR-3, ASANSOL, ASANSOL

This appeal by the assessee is against the order of Commissioner of Income Tax, Asansol dated 21.02.2014 in the matter of order passed u/s 12A & 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

At the time of hearing none appeared on behalf of assessee though notice of hearing sent to assessee through RP. So we decide to her the present appeal where we find that the hearing is possible without appearance of assessee or by Ld.AR. Shri M.K. Chanda, Ld. Departmental Representative represented on behalf of Revenue.

At the outset it was observed that the assessee has filed a consolidated appeal against the impugned order passed by ld. CIT rejecting the registration application u/s 12A and 80G of the Act. However we find that the assessee