THE BENGAL UROLOGY TRUST,KOLKATA vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

The facts of the case are that the assessee claims to be a Charitable Trust incorporated though Deed of Trust executed on 9th April 2015 for charitable purposes. The assessee Trust filed an application in Form 10A on 13th July 2015 for seeking/ granting of registration u/s. 12AA of the Act. In pursuant to it, the CIT(E) issued notice dated 27/28-08-2015 u/s. 12AA(1)(a) fixing the date of hearing on 07-10-2015 to the assessee. The The Bengal Urology Trust 1 CIT(E) observed that there was no compliance to such notice issued. Accordingly, he rejected the application dated 13-07- 2015 of the assessee filed for grant of registration.

Before us the assessee contends that the CIT-E rejected the application that on account of non compliance by the authorised representative in representing the assessee’s case and due to the negligence and laxity of the authorised representative of the assessee Trust could not represent its case before the CIT-E. On such failure to discharge the duties properly by the authorised representative of the assessee the CIT-E rejected the application filed by the assessee for seeking/granting of registration u/s. 12AA of the Act without being heard. The assessee further contends that an opportunity may be granted to the assessee to represent its case properly before the CIT(E) unless this Tribunal interferes that the assessee will suffer irreparable loss and damage. The ld.AR filed the documents by way of paper book, which are available/placed at pages 1-37 of the paper book and submitted that the same were available before CIT-E and are necessary for grant of registration u/s. 12AA of the Act. The CIT(E) without considering these documents and for non compliance of the notice by the assessee passed the impugned order by rejecting the same. Finally, the assessee prayed before us to remand the case to the file of the CIT(E) for fresh adjudication. The ld. AR sought to set aside the impugned order of the CIT(E) dated 16-10-2015 and restore the matter to him by giving an opportunity to assessee to represent its case properly.

The ld.DR submits that inspite of receipt of notice by the assessee, the assessee could not take steps to appear before The Bengal Urology Trust 2 the CIT(E) to represent its case properly and therefore, the order passed by the CIT(E) is well within in accordance with the law. He relied on the impugned order of the CIT(E) in doing so.

Heard rival submissions and perused the material evidence available on record including the details enclosed in the paper book. We find from the impugned order, the CIT(E) had issued notice on 27/28-08-2015 fixing the case for hearing on 07-10-2015. But there was non compliance on behalf of the assessee on such date of hearing. But the conditions as contemplated in S.12AA of the Act for procedure of registration are that the CIT(E) shall call for documents or any other information from the Trust or Institution to arrive at the satisfaction about the genuineness of the activities of such trust or institution. As submitted by the ld. Counsel for the assessee, the required documents in this regard including the Trust Deed were filed by the assessee. A perusal of the impugned order of the ld. CIT(E), however, shows that he has neither taken into consideration the same nor offered proper and sufficient opportunity of being heard to the assessee before rejecting the application of the assessee for registration u/s. 12AA. We, therefore, consider it fair and proper and in the interest of justice, set aside the impugned order of the CIT(E) and remand the matter to his file for fresh adjudication by affording an opportunity to the assessee to file the requisite evidences, if any, that may be required for grant of registration. Therefore, the grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal of the Assessee is allowed for statistical purpose.