2026 (5) TMI 1132

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....ssessee : Shri M. K. Bordoloi, CA For the Revenue : Shri Santosh Kr. Karnani, Addl. CIT ORDER PER GEORGE MATHAN, JM: These are two appeals filed by the assessee against the order of the CIT(Exemption), Kolkata [hereinafter referred to as the 'CIT(E)'] in application nos. CIT(Exemption), Kolkata/2024-25/12AA/12870 and CIT(Exemption), Kolkata/2024-25/12AA/12867 dated 25.06.2025 & 23.06.2....

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.... CIT(E) shows that the ld. CIT(E) has disposed the said application vide an order dated 23.06.2025. It was further submitted that as the order has been passed beyond six months as prescribed in the provisions of section 12AA(2) of the Act, the order of the ld. CIT(E) is liable to be treated as non-est. It was also submitted that the ld. CIT(E) did not have the power to cancel the provisional regis....