SIKKIM CRICKET ASSOCIATION,GANGTOK vs. CIT (EXEMPTION) , KOLKATA, KOLKATA

At the outset, we observe that there is a delay of 90 days in filing the appeal before the Tribunal. The delay was stated to be on account of illness of Mr. Mukesh Agarwal who is honorary member/office bearer of the assessee trust and was not keeping good health for the last six months. We note that the said person is an elderly person and was not available as is apparent from the medical reports furnished before us. Accordingly the delay of 90 days is condoned as the same is for genuine and bonafide reasons.

After hearing the rival contentions and perusing the material on record, we find that the order rejecting registration u/s 12A(1)(ac)(iii) of the Act was passed ex-parte when the assessee failed to appear before the Ld. CIT(E) on the various dates given to furnish the documents/evidences to prove the financial transactions , genuineness and nature of activities carried on by the trust. In our opinion, no one should be condemned without hearing as the same is not in consonance with the principle of natural justice. In our opinion the ends of justice would be well served if the assessee is given one more opportunity to present its case before the Ld. CIT(E ). Accordingly we restore the issue back to the file of ld CIT( E) with the direction to decide the same de novo after affording a reasonable opportunity of hearing to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes.