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Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi
order : November 28, 2024 ORDER Per Bench: 1. These two appeals have been filed by the same assessee challenging the action of the Commissioner of Income Tax (Exemptions) [hereinafter referred to as ‘CIT(Exemptions)’] in denying registration u/s 12A(1)(ac)(vi)(B) of the Income Tax Act (hereinafter referred to as the ‘Act’) and consequently, also denying registration u/s 80G(5)(iv)(B) of the Act on the ground that the application u/s 12A of the Act has been rejected. Since the issues are interconnected, therefore, these two appeals were heard together and are being disposed of through a single order. 1.1 At the outset, the ld. AR filed an affidavit and prayed that another opportunity should be provided to present the full facts before the ld. CIT(Exemptions), the contents of the affidavit may be extracted as under:
&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust &2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust
It is seen that due to non-compliance before the ld. CIT(Exemptions), the assessee has suffered the rejection of both of its applications. However, considering the contents of the affidavit extracted 3 &2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust supra, we deem it fit to remand the matter back to the ld. CIT(Exemptions) for providing another opportunity to the assessee to present its case. The ld. DR had no objection in case the matter is to be remanded back to the ld. CIT(Exemptions). Accordingly, this matter is remanded back to the file of the ld. CIT(Exemptions), where it is expected that the assessee would comply to the best of his abilities and also that the ld. CIT(Exemptions) would provide sufficient opportunity for allowing the assessee to present its case.
In the result, both the appeals are allowed for statistical purposes. Kolkata, the 28TH November, 2024.