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2017 (6) TMI 443 - ITAT KOLKATA

2017 (6) TMI 443 - ITAT KOLKATA - TMI - Rejecting registration u/s. 12AA and approval u/s. 80G - Form 10A is not submitted in the format as prescribed in the Rules and application u/s. 80G has been rejected because the institution is not registered u/s. 12AA - Held that:- Form 10A was filed by the assessee trust along with the copy of PAN of the trust. Merely because the assessee trust has omitted to mention the Permanent Account No. of the trust in column no. 2 of Form 10A, the Ld. CIT(E) concl .....

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sed, which action of the Ld. CIT(E) smacks of arbitrariness and there is naked violation of natural justice. Thus we remit the application back to the file of Ld. CIT(E) to give an opportunity to the assessee to rectify the mistake, if any, and direct Ld. CIT(E) to pass orders on its applications u/s. 12A as well as 80G of the Act on merits - Decided in favour of assessee for statistical purposes. - I.T.A. Nos. 2326 to 2327/Kol/2016 - Dated:- 1-6-2017 - Shri J. Sudhakar Reddy, AM And Shri A. T. .....

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both these appeals by this common order. 2. None appeared on behalf of assessee, however, after perusing the records, we are of the opinion that we can dispose of this appeal without the assistance of Ld. AR. So, we proceed to adjudicate the issues after hearing the Ld. DR. Brief facts of the case are that the assessee trust was created on 18.11.2015 and got registered with the Registrar of Assurances on the same date. The Trust applied for registration u/s. 12A of the Act by filing Form 10A on .....

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al u/s. 80G of the Act. However, the Ld. CIT(E) was pleased to reject the application in limine by quoting rule 17A of the I. T. Rules, 1962, which was quoted by ld CIT(E) as under: An application under (clause (aa) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution shall be made in duplicate in Form No. 10A….. 3. The Ld. CIT(E) notes that during scrutiny of the application submitted by the applicant it has come to his notice that From 10A .....

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tion of the assessee is that just because the PAN particulars were not filled could not have been the ground to reject the application in limini and that too without giving an opportunity to the assessee trust to rectify the mistake. Therefore, assessee s case is that there is violation of natural justice by the act of the Ld. CIT(E). Therefore, the prayer of assessee is that one more opportunity should be granted to the assessee trust to move the application for registration u/s. 12A and approv .....

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