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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJPAL YADAV & DR. MANISH BORAD
आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER:
The captioned appeal filed by the assessee, pertaining to assessment year 2024-25 is directed against the order passed by the Learned Commissioner of Income Tax (Exemption) Kolkata (hereinafter referred to as the ‘ld. CIT(E)’) dated 23rd November, 2023.
Assessee filed the application for condonation of delay and perusal of the same indicates that the tax consultant who was
At the outset, the ld. counsel for the assessee submitted that the application on Form no.10AB of the Act filed for the registration u/s 12A(1)(ac)(iii) has been rejected in limine by CIT (E). He therefore, prayed that the matter may be restored to the file of the CIT (E) offering one more opportunity to the assessee.
On the other hand, the ld. DR was fair enough in not opposing the request made by the ld. counsel for the assessee.
We have heard the rival contentions and placed the records placed before us. We observe that the assessee is a charitable organization working with the object of relief to poor, medical relief and charitable activity in the field of education. The assessee enjoys his provisional registration granted vide provisional approval order dated 9th July, 2021 for the period of A.Y. 2021-22 to A.Y. 2023-24. We also observe that the assessee filed an application on form 10B for registration u/s 12AB(i)(b)(ii) of the Act. However, ld. CIT (E) dismissed the application for registration u/s 12A(i)(AC)(3) of the Act in limine for non-appearance / non-
We observe that the assessee which is a charitable organization has filed the income tax returns and also getting the books of accounts audited. Audit reports dated 31.03.2021, 31.03.2022, 31.03.2023, has been furnished on the income tax portal. Considering the genuine hardship faced by the assessee on account of mis-communication/ no-communication from the tax consultant, looking after the taxation matters, we in the interest of justice and being fair to both the parties, restore the issue back to the file of ld. CIT(E), directing him to admit the assessee’s application on Form 10AB for registration u/s 12A(i)(ac)(3) of the Act and after offering reasonable opportunity to the assessee to file relevant detail, shall decide the issue in accordance with law and grant the registration if the assessee is otherwise found to be eligible. Also assessee is directed to remain compliant. Grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 4th October, 2024 at Kolkata.