Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, BENCH “C”, KOLKATA
Before: Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM]
Per Shri M.Balaganesh, AM These appeals of the assessee are againt the orders of the Learned CIT(Exemptions) Kolkata rejecting the registration of the trust u/s 12AA of the Act and rejection of exemption u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). These appeals are taken up and disposed off by this common order for the sake of convenience. 2. The brief facts of this issue are that the assessee is a Registered Society under the West Bengal Society Act, 1961. The Society preferred an application un Form 10A and 10G for grant of registration u/s 12AA of the Act and grant of approval u/s 80G(5)(vi) respectively. The first date of hearing was fixed by the C.I.T.(Exemptions), Kolkata on 24.08.2015 wherein it was noticed that application of both Form 10A and 10G were in order. However, it was stated on that date during the course of hearing that the dissolution clause mentioned in the trust deed is defective and accordingly the assessee society was directed to file the amended trust deed after rectifying the defect. The assessee during the course of the next hearing on 08.10.2015 appeared before the department but on that date there was no work in the department due to strike (pen down strike) and accordingly the assessee requeted the ld. C.I.T.(Exemptions), Kolkata to allow one more opportunity vide its petition datedc 30.10.2015. W also find that copy of the petition dated 30.10.2015 is placed on record. However, the ld. C.I.T.(Exemptions), Kolkata without affording further opportunity to the assessee 2 & 2193/Kol/2016 Kargahir Om Joy Guru Ashram proceeded to cancel the registration by passing an order u/s 12AA of the Act vide its order dated 30.11.2015 and consequently rejecting the exemption u/s 80G of the act. The ld. AR preferred an appeal against this and the ld. AR’s argument that the said dissolution clause had been duly amended and prayed for one more opportunity to be given for proper appreciation of the facts by the ld. C.I.T.(Exemptions), Kolkata.
We have heard the rival submissions. We find that in view of the arguments of the ld. AR that the dissolution clause have been duly amended by the assessee society and in view of the fact that the very basis for rejection of the cancellation of the registration by the ld. CIT(Exemptions) is non submission of the rectified trust deed/bye laws. In the interest of justice and fair play we deem it fit and appropriate to set aside both the appeals to the file of the ld. CIT(Exemptions), Kolkata to decide the issue of granting of registration u/s 12AA of the Act and grant of approval u/s 80G(5)(vi) of the Act afresh in the light of the evidences to be submitted by the assessee society.
In the result the appeals of the assessee are allowed for statistical purposes. Order pronounced in the court on 09.12.2016.
Sd/- Sd/- [N.V.Vasudevan] [M.Balaganesh] Judicial Member Accountant Member Date: 09.12.2016. R.G.(.P.S.) Copy of the order forwarded to:
Kargahir Om Joy Guru Ashram, Kargahir (Gobinda Nagar), Bankura, P.O.Kenduadihi, Dist. Bankura, Pin:722102(WB) 2 The C.I.T. (Exemptions), Kolkata. 3. DR, Kolkata Benches, Kolkata