SUDAMA MAHABIR KEDIA CHARITABLE TRUST,KOLKATA vs. DIRECTOR OF INCOME TAX(EXEMPTION), KOLKATA

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

Both appeal by the assessee are arising out of order of Director of Income Tax (Exemption) Kolkata in appeal No.8E/414/2012-13 dated 17.06.2013 u/s 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for assessment year 2013-14 respectively and issue raised by assessee in both the appeals are that Ld.DIT(Exemption) Kolkata has erred in rejecting the application of assessee u/s 80G(5)(vi) of the Act and u/s 12AA of the Act.

-65/Kol/2013 A.Y.2013-14 Sudama Mahabir Kedia Charitable Trust v. DIT(Ex) Kol Page 2 2. Both the appeals are heard together and are being disposed of by way of common order for the sake of convenience. At the outset, it was noticed that assessee preferred an application for registration u/s./ 80G(5)(iv) and 12AA of the Act but the same has been rejected by Ld. DIT(Ex) Kolkata without giving the proper opportunity of being heard to assessee and Ld. DIT(Ex) Kolkata has passed a non-speaking order without adducing the reasons for rejection. So in the interest of natural justice and fair play, we give one more opportunity to assessee to defend its case before Ld. DIT(Ex) Kolkata. Needless to say assessee should co-operate with Ld. DIT (Ex) Kolkata as and when required. Hence, both the appeal of assessee are remitted back to the file of Ld. DIT(Ex) Kolkata for fresh adjudicating according to law after providing reasonable opportunity of being heard to assessee.