2025 (1) TMI 1732

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....come Tax Act, 1961 (hereafter 'the Act') and ITA No. 2155/Kol/2024 pertains to an order under section 80G of the Act. 1.1. Both the appeals emanate from rejection orders dated 14.09.2024 (ITA No. 2154/Kol/2024) and 14.08.2024 (ITA No. 2155/Kol/2024), passed by the Ld. CIT(E), Kolkata. In both these cases, the respective claims of the assessee trust have been dismissed on the ground of non-filing of submissions, details etc. Since, these two matters are inter-connected hence these two appeals are being disposed of through a single order. 2. Aggrieved with the action of Ld. CIT(E), the assessee has approached the ITAT through several grounds of appeal, for the sake of clarity the Ld. AR has filed additional grounds of app....

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....l. It has been averred that in both the cases the assessee has a valid registration from AY 2022-23 to 2024-25. However, inadvertently, they filed Form No. 10AB for AY 2024-25 in both these cases. Thereafter, the situation was compounded further due to non-compliance of notices fixing dates for hearing before the Ld. CIT(E). In fact, it has been mentioned for ITA No. 2155/Kol/2024 that the notice was issued fixing the date of hearing on 21.08.2024, whereas the order of rejection itself is dated 14.08.2024. Needless to say, both the applications were rejected by the Ld. CIT(E) allegedly on account of failure to clarify the facts. It is necessary to extract certain relevant portions from the Ld. AR's submissions: "The asses....

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....tly alleging non-receipt of replies from the applicant- assessee in spite of the fact that in response to notice dated 14.08.2024 fixing hearing on 21.08.2024, the applicant vide petition dated 19.08.2024 sought time till 05.09.2024 and against notice dated 03.09.2024 fixing hearing on 10.09.2024, time was sought till 23.09.2024 vide petition dated 10.09.2024, whereas the impugned order rejecting the registration was passed on 14.09.2024. The Ld. C.I.T.(Exemption) erred in having alleged non-production of various details/documents to verify the genuineness of the claim of the applicant in spite of the fact that vide application in Form- 10AB, most of the required details and information with supporting relevant documents and evidences such ....

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....le rejecting the application in Form-10AB has violated the principle of natural justice by incorrectly alleging non-receipt of replies from the applicant-assessee in spite of the fact that in response to notice dated 14.08.2024 fixing hearing on 21.08.2024, the applicant vide petition dated 19.08.2024 sought time till 05.09.2024 and against notice dated 03.09.2024 fixing hearing on 10.09.2024, time was sought till 23.09.2024 vide petition dated 10.09.2024, whereas the impugned order rejecting the approval u/s 80G was passed on 14.09.2024. The Ld. C.I.T.(Exemption) erred in having alleged non-production of various details/documents to verify the genuineness of the claim of the applicant in spite of the fact that vide application in ....