WEST BENGAL STATE RURAL LIVELIHOODS MISSION, CIT(EXEMPTION), KOLKATA V. CIT(EXEMPTION), KOLKATA, EXEMPTION, KOLKATA

ITA 231/KOL/2023

AI Insights

The case involves the West Bengal State Rural Livelihoods Mission, which appealed against the order of the CIT (Exemption), Kolkata, rejecting their application for registration under section 12A of the Income Tax Act. The rejection was primarily due to the non-attendance of the assessee at the hearing and the non-submission of necessary documents, as stated by the CIT(E). The appellant argued that their absence was unintentional and due to not receiving the notice for the hearing. The Tribunal found merit in the appellant's argument and decided to set aside the CIT(E)'s order, restoring the matter for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128248 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 08-05-2023
• Assessment Year: misc
• Appeal Filed On: 20-03-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.231/Kol/2023 West Bengal State Rural Livelihoods Mission.................................Appellant Joint Administrative Buildings, 10 th Floor, HC-7, Sector-III, Salt Lake, Kolkata-700106. [PAN: AAAAW4474F] vs. CIT (Exemption), Kolkata........................................................Respondent Appearances by: Smt Ankeeta Lohia & G. S. Kedia, AR, appeared on behalf of the appellant. Shri Rakesh Kumar Das, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 09, 2023 Date of pronouncing the order : June 27, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 19.12.2022 of the Commissioner of Income Tax(Exemption), Kolkata (hereinafter referred to as the ‘CIT(E)’) against the rejection of the application for registration u/s 12A of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(E) to submit that the same is an ex parte order. The ld. CIT(A) has rejected the application for registration/approval u/s 12A(1)(ac)(iii) for want of attendance of the hearing and submission of the necessary documents. The ld. counsel I.T.A No.231/Kol/2023 West Bengal State Rural Livelihoods Mission 2 has submitted that the absence of the assessee-society was not intentional, rather, the assessee has not received the notice issued by the ld. CIT(E). The ld. counsel has further submitted that the assessee- society has otherwise been granted provisional registration bearing no.AAAAW4474FE20206 dated 27.05.2021. He has submitted that the assessee-society, being a government aided organisation, is engaged in charitable activities. He, therefore, has submitted that the assessee may be given an opportunity to present its case before the ld. CIT(E). 3. The ld. DR, on the other hand, has relied upon the order of the CIT(E). 4. Considering the above submissions, we are of the view that interests of justice will be well-served, if the assessee is given an opportunity to present its case before the CIT(E). Accordingly, the impugned order of the CIT(E) is hereby set aside and the matter is restored to the file of the CIT(E) with a direction to decide the application of the assessee afresh, after giving proper opportunity of hearing and presentation of its case before him. The assessee will promptly attend the hearing as and when called for by the CIT(E). The assessee will also furnish its proper address, email, phone number of contact persons for the purpose of service of notice of hearing etc. before the CIT(E). 5. With the above observation, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 27 th June, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 27.06.2023. RS I.T.A No.231/Kol/2023 West Bengal State Rural Livelihoods Mission 3 Copy of the order forwarded to: 1. West Bengal State Rural Livelihoods Mission 2. CIT (Exemption), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches