IN INCOME TAX APPELLATE TRIBUNAL, BENCH, KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 1453/KOL/2015 Bengal Urology Trust Vs. C.I.T(Exemption), Kolkata PAN: AACTT 5651Q (Appellant) (Respondent) Appearances by: None appeared on behalf of assessee Shri D.Mallikarjuna, CIT, Sr. D.R for revenue Date of concluding hearing : 15-09- 2016 Date of pronouncing order : 16-09-2016 ORDER Shri S.S. Viswanethra Ravi, JM :- This appeal by assessee is directed against order dated 16-10-2015 passed by Commissioner of Income Tax(Exemption), Kolkata, wherein he rejected application for grant of registration u/s. 12AA of I.T Act, 1961. 2. facts of case are that assessee claims to be Charitable Trust incorporated though Deed of Trust executed on 9 t h April 2015 for charitable purposes. assessee Trust filed application in Form 10A on 13 t h July 2015 for seeking/ granting of registration u/s. 12AA of Act. In pursuant to it, CIT(E) issued notice dated 27/28-08-2015 u/s. 12AA(1)(a) fixing date of hearing on 07-10-2015 to assessee. ITA No.1453/Kol/15 Bengal Urology Trust 1 CIT(E) observed that there was no compliance to such notice issued. Accordingly, he rejected application dated 13-07- 2015 of assessee filed for grant of registration. 3. Before us assessee contends that CIT-E rejected application that on account of non compliance by authorised representative in representing assessee s case and due to negligence and laxity of authorised representative of assessee Trust could not represent its case before CIT-E. On such failure to discharge duties properly by authorised representative of assessee CIT-E rejected application filed by assessee for seeking/granting of registration u/s. 12AA of Act without being heard. assessee further contends that opportunity may be granted to assessee to represent its case properly before CIT(E) unless this Tribunal interferes that assessee will suffer irreparable loss and damage. ld.AR filed documents by way of paper book, which are available/placed at pages 1-37 of paper book and submitted that same were available before CIT-E and are necessary for grant of registration u/s. 12AA of Act. CIT(E) without considering these documents and for non compliance of notice by assessee passed impugned order by rejecting same. Finally, assessee prayed before us to remand case to file of CIT(E) for fresh adjudication. ld. AR sought to set aside impugned order of CIT(E) dated 16-10-2015 and restore matter to him by giving opportunity to assessee to represent its case properly. 4. ld.DR submits that inspite of receipt of notice by assessee, assessee could not take steps to appear before ITA No.1453/Kol/15 Bengal Urology Trust 2 CIT(E) to represent its case properly and therefore, order passed by CIT(E) is well within in accordance with law. He relied on impugned order of CIT(E) in doing so. 5. Heard rival submissions and perused material evidence available on record including details enclosed in paper book. We find from impugned order, CIT(E) had issued notice on 27/28-08-2015 fixing case for hearing on 07-10-2015. But there was non compliance on behalf of assessee on such date of hearing. But conditions as contemplated in S.12AA of Act for procedure of registration are that CIT(E) shall call for documents or any other information from Trust or Institution to arrive at satisfaction about genuineness of activities of such trust or institution. As submitted by ld. Counsel for assessee, required documents in this regard including Trust Deed were filed by assessee. perusal of impugned order of ld. CIT(E), however, shows that he has neither taken into consideration same nor offered proper and sufficient opportunity of being heard to assessee before rejecting application of assessee for registration u/s. 12AA. We, therefore, consider it fair and proper and in interest of justice, set aside impugned order of CIT(E) and remand matter to his file for fresh adjudication by affording opportunity to assessee to file requisite evidences, if any, that may be required ITA No.1453/Kol/15 Bengal Urology Trust 3 for grant of registration. Therefore, grounds raised by assessee are allowed for statistical purpose. 6. In result, appeal of Assessee is allowed for statistical purpose. Order Pronounced in Open Court on 16 t h September, 2016 Sd/- Sd/- P.M. JAGTAP S.S.VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16/09 /2016 Copy of order forwarded to:- 1. Appellant/Assessee:M/s. Bengal Urology Trust C/o D J Shah & Co. Kalyan Bhavan, 2 Elgin Road, Kolkata-20. 2. Respondent/Department: O/O CIT (Exemptions), Kol 10B Middleton Row, Kolkata-71. 3. CIT 4. CIT(A) 5. Departmental Representative 6. Guard File True Copy By order Assistant Registrar ** PRADIP SPS Income Tax Appellate Tribunal Kolkata benches, Kolkata ITA No.1453/Kol/15 Bengal Urology Trust 4 Bengal Urology Trust v. C.I.T(Exemption), Kolkata