TMI Blog2020 (12) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... dent by: Shri Salil Mishra ORDER Shamim Yahya, J. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] dated 1.11.2017 rejecting the assessee s application for registration u/s. 12A of the Income Tax Act (in short Act ). 2. The grounds of appeal read as under :- 1) The Learned Assessing Officer is not justified in not affording another opportunity to the Appellant Trust (and to the authorized CA only) to present the documentary evidences for non compliances of the requirements. Except Balance Sheet and Income Expenditure Account, other documents as desired, were in possession of the Trust, which should have been submitted, had it been info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of learned CIT(A) as under :- 1. Absolute non Co-operation by Auditors M/s. L W. Kale, the Chartered Accountants - an authorised representative of our trust for 12 A registration matter in non submission of Revised Audited Statements for the FY 2013-14 and subsequent year Audit Report and Audited Income Expenditure Account and Balance Sheet, resulting in getting audits late for the subsequent years. 2. Non Attendance by L. W. Kale, the Chartered Accountant on 13.10.2017, a date, fixed for submission of property documents and account details of Samruddhi Arcade Pvt. Ltd. as was desired from him by the office of CIT (Exemption), Mumbai. 3. Submission of property documents and account details of Samruddhi Arcade Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay. 9. A complaint of misconduct against M/s. L. W. Kale, the Chartered Accountants has also been filed with Institute of Chartered Accountants, Mumbai. 5. Upon hearing both the counsel and perusing the records, in our considered opinion the non-compliance by the assessee is fully attributable to the conduct of the consultant. In the substance interest of justice, we remit the issue to the file of learned CIT(A). Learned CIT(A) shall give the assessee one more opportunity for the compliance of his queries. Thereafter he shall decide as per law. The assessee is also directed to provide full cooperation. 6. In the result, appeal by the assessee stands allowed for statistical purpose. Order pronounced under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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