2017 (6) TMI 443

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....ORDER Per Shri A.T.Varkey, JM Both these appeals filed by the assessee against the common order of Ld. CIT(E), Kolkata dated 05.10.2016 for AYs 2016-17 rejecting registration u/s. 12AA of the Income-tax Act, 1961 (hereinafter referred to as the "Act") and rejecting approval u/s. 80G of the Act. Since both these appeals were heard together and arising out of the different order of the Ld. CIT....

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....ee) & Somey Mohan (Trustee), (iv) Xerox copy Passport of Somey Mohan (Trustee), (v) Memo of Activity and (vi) Copy of Deed. With the aforesaid documents the assessee trust applied for registration u/s. 12A of the Act and approval 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....

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....m the grounds raised by the assessee, the contention 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 ....

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....see trust has omitted to mention the Permanent Account No. of the trust in column no. 2 of Form 10A, the Ld. CIT(E) concluded that application is void ab initio without giving an opportunity to the assessee to rectify the mistake is fragile for violation of natural justice. We note that when an action which has got civil consequences is taken or any action adversely affecting the rights of the ass....