2018 (3) TMI 132

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....see in Form-10A on 07.01.2013. ITA No.2245/Kol/2013 is an appeal by the assessee against the order dated 03.07.2013 of CIT-Kol-XIX, Kolkata rejecting the application of the assessee for grant of approval u/s 80G(5)(vi) of the Act. The application for grant of approval was filed by the assessee on 07.01.2013. ITA No.2156/Kol/2014 is an appeal by the assessee against the order dated 31.10.2014 of CIT-Kol-XIX, Kolkata rejecting the application of the assessee for grant of registration u/s 12AA of the Act. The assessee had applied for grant of registration u/s 12AA of the Act in Form-10A on 28.04.2014. ITA No.2157/Kol/2014 is an appeal by the assessee against the order dated 28.04.2014 of CIT-Kol-XIX, Kolkata rejecting the application of the....

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....ssociation. It has been provided that the society may be dissolved by a resolution to that effect passed by three fourth members of the society at a joint meeting. It was also provided that the said meeting would also decide the manner of disbursing of the funds and assets of the association, if any, after dissolution as per the provisions of the Act. The CIT was of the view that in the event of dissolution of the assessee there was no guarantee that the funds will be applied towards the purpose of charity. The CIT in a letter dated 13.03.2013 called upon the assessee to produce the books of accounts of the society on a hearing held on 06.05.2013. The assessee was asked to appear on 04.06.2013 for verification of the details. On 04.06.2013 ....

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....nd (iv) List of Governing Body Members. During hearing, the Assessee appeared before the Commissioner of Income Tax, Kolkata - XIX and submitted all the documents. Even on the last day of hearing i.e. on 3rd July, 2013 the Assessee appeared before the Commissioner of Income Tax, Kolkata - XIX, with the documents as required by the Commissioner of Income Tax, Kolkata - XIX. The Commissioner of Income Tax, Kolkata - XIX, without disposing of the applications on merit, dismissed the matter for default. 6. Keeping in mind the above submissions and also taking note of the fact that ultimately the eligibility of the assessee for registration u/s 12AA of the Act and approval u/s 80G(5)(vi) of the Act has to be decided on merits rath....