2024 (1) TMI 1437

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....R For the Assessee - Sh. P.K. Ray, A/R. For the Department - Sh. S. Datta, CIT(D/R). ORDER Per Bench: The captioned four appeals preferred by the assessee are against separate orders passed by Learned Commissioner of Income-tax (Exemption), Kolkata [hereinafter referred to Ld. 'CIT(Exemption)'] dated 04.07.2023, 11.07.2023, 04.07.2023 & 28.07.2023, respectively. 2. The common grievance ....

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....larifications were sought from the assessee. The application filed by the assessee is premature as the earlier order in Form 10AC is still valid till A.Y. 2026-2027. Accordingly the application filed by the assessee is treated as non-maintainable and for statistical purpose the application filed by the assessee is treated as 'rejected'. However, no adverse inference is drawn against the....

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....s, the assessee has filed the application for grant of registration for a period of five years and nothing else. Therefore, we find that ld. CIT (Exemption) has not properly appreciated the facts of the case and has wrongly dismissed the application of the assessee for permanent registration as premature in nature. The case of the assessee finds support from the decision of Coordinate Bench in the....