ASIAN INSTITUTE OF PUBLIC POLICY AND DEVELOPMENT STUDIES KOLKATA,KOLKATA V. CIT (EXEMPTION), KOLKATA

ITA 256/KOL/2025

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The case involves the Asian Institute of Public Policy and Development Studies, which appealed against the decision of the Commissioner of Income Tax (Exemption), Kolkata. The institute had filed an application in form 10AB for registration under Section 80G of the Income Tax Act, which was rejected in limine by the CIT(E) due to non-compliance with a notice for document production. The tribunal found that the assessee was not given a proper opportunity to present its case and thus restored the matter to the CIT(E) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360652 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Section 80G of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 2; 80G

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 256/Kol/2025 Assessment Year: 2024-25 Asian Institute of Public Policy and Development Studies (PAN: AAEAA 2040 H) Vs. CIT(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 19.05.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 22.05.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Pratyush Jhunjhunwala, Advocate For the revenue / राजèव कȧ ओर से Shri Raja Sengupta, CIT DR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption)- Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 09.12.2024 for AY 2024-25. 2. Brief facts of the case of the assessee is that the assessee filed an application in form 10AB for registration under clause (iii) of Section proviso to Sub-section 5 of 2 I.T.A. No. 256/Kol/2025 Assessment Year: 2024-25 Asian Institute of Public Policy and development Studies, Kolkata Section 80G of the Act. A notice was issued to the assessee for proper compliance but the assessee failed to make any compliance before the Ld. CIT(E ) as a result of which the Ld. CIT(E ) has rejected the application of the assessee in limine. 3. Being aggrieved and dissatisfied the present appeal has been filed by the assessee. 4. The Ld. AR challenges the very impugned order thereby submitting that no opportunity has been given to the assessee to place its case as the order passed by the Ld. CIT(E ) in limine. His prayer is that the assessee has to be given an opportunity to place its case before the Ld. CIT(E ). 5. The Ld. D.R did not raise any objection. 6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of Ld. CIT(E ) and find that the when the application has been filed by the assessee in form 10AB, notice has been issued to the assessee for production of documents for verification but there was no reply nor any compliance as a result of which the application has been dismissed in limine. Keeping in view, the order passed by the Ld. CIT(E ) and submission made by the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) for fresh adjudication. The assessee is directed to co-operate in the proceedings. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 22nd May, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 22nd May, 2025 SM, Sr. PS 3 I.T.A. No. 256/Kol/2025 Assessment Year: 2024-25 Asian Institute of Public Policy and development Studies, Kolkata Copy of the order forwarded to: 1. Appellant- Asian Institute of Public Policy and Development Studies, Kolkata, 128/1, Satyen Roy Road, Kolkata - 700034 2. Respondent – CIT(Exemption), Kolkata 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "