Kutchina Foundation, Kolkata V. CIT (Exemption), Kolkata , Kolkata

ITA 471/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8820 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 19-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 471/KOL/2018 ASSESSMENT YEAR : KUTCHINA FOUNDATION -VS- CIT(E), KOLKATA [PAN: AADTK 0329 B] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI RADHEY SHYAM, C IT DR DATE OF HEARING : 24.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER M.BALAGANESH, AM 1.THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF REJECTING THE REGISTRATION U/S 12AA OF THE ACT PURSUANT TO THE APPLICATION PREFERR ED BY THE ASSESSEE IN FORM NO. 10A ON 22.06.2017. WE FIND THAT THE LD. CIT(E) HAD DISM ISSED THE APPLICATION SEEKING REGISTRATION U/S 12AA OF THE ACT ON THE GROUND THAT THE DETAILS CALLED FOR BY THE LD. CIT(E) HAD NOT BEEN FURNISHED / COMPLIED BY THE ASS ESSEE TRUST. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR. WE FIND THAT IN THE IN TEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT FIT AND APPROPRIATE TO SET ASIDE THIS APPEA L TO THE FILE OF LD. CIT(E) FOR GIVING 2 ITA NO.471/KOL/2018 KUTCHINA FOUNDATION A.YR. 2 ANOTHER OPPORTUNITY TO THE ASSESSEE FOR FURNISHING THE REQUISITE DETAILS THAT THE CIT(E) HAD CALLED FOR. THE ASSESSEE IS HEREBY DIRECTED TO COMPLY WITH THE SAME AND FURNISH ALL THE DETAILS NOT LATER THAN 28.02.2019 BEFORE THE LD . CIT(E). THE LD. CIT(E) IS GIVEN LIBERTY TO SEEK FURTHER DETAILS IN CONNECTION WITH THE ACTIVITIES OF THE ASSESSEE TRUST WHICH THE ASSESSEE IS ALSO DIRECTED TO COMPLY IN TIME. AC CORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. KUTCHINA FOUNDATION, C/O, SALARPURIA JAJODIA & C O., 7, C.R. AVENUE, KOLKATA- 700072. 2. CIT(E), KOLKATA, 10B, MIDDLETON ROW, KOLKATA- 70 0071. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES