BAGNAN SANKALPA WELFARE SOCIETY,HOWRAH vs. CIT (EXMPTION), KOLKATA

Grounds of appeal raised by the assessee are reproduced as under:

Further, another notice for hearing issued by CIT(Exmp) against form l0AB filed for approval u/s. 80G(5)(iii), only mentioning the application number. Both the mails have been received in same mail link and the appellant could not understand that those were different notices. In general parlance, the appellant think that those notices are same and they only comply the notices for registration u/s 12A(l)(ac)(iii) and finally the registration has been granted u/s 12AB(1)(b) on 20.11.2023. Further, when the rejection order has been received on 03/11/2023 mentioning the non-compliance from the end on appellant. Finally no further option is available to the appellant for restoring the application before the income tax department and it prefers appeal before the Hon’ble ITAT.”

At the outset, Ld. Counsel submitted that assessee did not receive any e-mail/communication for the date of hearing fixed by Ld. CIT(E) because of which assessee could not produce various details and documents necessary for satisfying the Ld. CIT(E) for granting the approval u/s. 80G(5) of the Act applied by the assessee in Form 10AB and, therefore, requesting for granting one more opportunity to go before Ld. CIT(E).

On the other hand, Ld. DR did not oppose to this request of Ld. Counsel for the assessee.

We have heard the rival submission and perused the material placed before us. We observe that the assessee is a charitable society established to help the needy members in case of sickness, accidents and death of such members and the needy students of all communities. Assessee has been granted registration u/s. 12AB(i)(b) of the Act on 20.11.2023. However, an application filed in Form No. 10AB for approval under clause (iii) of second proviso to section 80G(5) of the Act was rejected in limine for non-appearance of the assessee before the Ld. CIT(E) which was allegedly on account of non-receipt of communication from Ld. CIT(E).

We observe that the assessee was prevented from appearing before the Ld. CIT(E) as it did not receive any e- mail/communication for the dates of hearing and also note that the assessee has already been granted registration u/s. 12AB(i)(b) of the Act which clearly indicates that assessee is regularly appearing before the revenue authorities and is not a habitual offender. Therefore, in the interest of justice and being fair to both the parties, the matter raised in the instant appeal is restored to the file of the Ld. CIT(E) for deciding the application filed by the assessee in Form 10AB for registration under clause (iii) of second proviso to sec. 80G(5) of the Act afresh. Needless to mention that proper opportunity of hearing be granted to the assessee. Assessee is also directed to file necessary details as and when called for and should not take adjournment without reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. Page 3 of 4