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Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: SHRI SONJOY SARMA & SHRI SANJAY AWASTHI
Present for: Appellant by : None Respondent by : A. Kundu, CIT DR Date of Hearing : 21.08.2024 Date of Pronouncement : 22.10.2024 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch of two appeals pertaining to orders of Ld. Commissioner of Income Tax (Exemptions), Kolkata [in short ‘the Ld. CIT(E)’] as under:
:- Order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter “the Act”), and – Order u/s 80G of the Act.
In both these cases the Appellant has challenged the action of Ld. CIT(E), Kolkata, in rejecting the assesse’s applications u/s 12AB(1)(b) and section 80G(5)(iii) of the Act respectively in & 240/Kol/2024.
CCNR, Kalyani, Nadia 1.1 With the help of Ld. DR the facts were gone through and it was pointed out that notices sent for eliciting response from the assessee trust were not responded to. Accordingly, the applications filed u/s 12AB(1)(b) and 80G(5)(iii) of the Act were rejected.
Aggrieved with these actions, the Appellant trust is in appeal before us, with grounds of appeal, in both cases, challenging the outright rejection of said applications.
2.1 As mentioned earlier, this matter was considered with the help of Ld. DR and it is felt that the Appellant deserves another chance to establish his bonafides before the Ld. CIT(E), Kolkata. In light of this, this matter is remanded back to the Ld. CIT(E), Kolkata for considering the case of the assessee afresh. The Appellant would do well to present the facts before the Ld. CIT(E) by promptly attending to hearing opportunities.
In the result, these appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 22nd October, 2024.