G.N. AGARWAL CHARITABLE TRUST,KOLKATA V. CIT(EXEMPTION), , KOLKATA

ITA 2445/KOL/2025

AI Insights

The case involves G N Agarwal Charitable Trust appealing against the orders of the CIT(Exemption), Kolkata, which dismissed their applications for registration under section 12A(1)(ac)(ii) and approval under section 80G of the Income Tax Act. The appeals were heard by the Income Tax Appellate Tribunal, which found that the assessee was not given sufficient opportunity to present their case and documents. Consequently, the Tribunal decided to restore the matter to the CIT(Exemption) for a fresh decision, emphasizing the need for a fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 824967 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-10-2025
• Laws Referred To: Section 12A(1)(ac)(ii) of the Act, Section 80G of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MANDAL
• Assessee Lawyers: S. K. TULSIYAN
• Keywords: Opportunity of being heard; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2444 & 2445/KOL/2025 (निर्धारण वर्ा / Assessment Year : NA) G N Agarwal Charitable Trust, Room No.209 & 211, Lords, 2nd Floor, 7/1, Lord Sinha Road, Kolkata-700071 Vs CIT(Exemption), Kolkata PAN No. :AAETG 1808 L (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by Shri S.K.Tulsiyan, AR रधजस्व की ओर से /Revenue by : Shri Satyajit Mandal, CIT-DR सुनवाई की तारीख / Date of Hearing : 01/01/2026 घोषणा की तारीख/Date of Pronouncement : 01/01/2026 आदेश / O R D E R Per Bench : These two appeals are filed by the assessee against the separate orders of the ld. CIT(Exemption), Kolkata, both dated 16.08.2025 & 24.08.2025. 2. It was submitted by the ld. AR that the ld. CIT(E) has dismissed the application filed by the assessee trust for registration u/s.12A(1)(ac)(ii) of the Act and approval u/s.80G of the Act without affording sufficient opportunity of being heard to the assessee. It was the submission that the matter may be restored to the file of ld. CIT(E) to decide the issue afresh enabling the assessee to file the relevant documents to substantiate its claim before the ld. CIT(E). 3. In reply, ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. Printed from counselvise.com ITA Nos.2444&2445/KOL/2025 2 CIT(E). It was submitted that the order passed by the ld. CIT(E) deserve to be upheld. 4. We have considered the rival submissions. On perusal of the impugned orders in both the appeals of the assessee, it is found that the assessee-trust has already shown its inability to produce the documents as required by the ld. CIT(E), however, during the course of hearing, ld. AR submitted that one more opportunity be provided to the assessee to substantiate its claim before the ld. CIT(E). In view of the above, in the interest of justice, the issues in both the appeals appeal are restored to the file of the ld. CIT(E) for readjudication the issues afresh after granting the assessee adequate opportunity of being heard. 5. In the result, both appeals of assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/01/2026. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "