P.N.Bhattacharjee Foundation, Kolkata V. CIT(Exmpt) , Kol, Kolkata

ITA 387/KOL/2023

AI Insights

The case involves the P.N. Bhattacharjee Foundation appealing against the decision of the Commissioner of Income Tax (Exemption), who had rejected their application for registration under section 12AA of the Income Tax Act. The Tribunal found that the Commissioner had not adequately considered the application, as he did not seek a report from the Assessing Officer and dismissed the application without a detailed hearing. The Tribunal noted the procedural lapses and remanded the case for a thorough examination on merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129085 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-06-2023
• Assessment Year: misc
• Appeal Filed On: 20-04-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA

Judgement Text

ITA No. 387/KOL/2023 Assessment Year : 2023-2024 P.N. Bhattacharjee Foundation 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 387/KOL/2023 Assessment Year: 2023-2024 P.N . Bhattacharjee Foundation,.............Appellan Unit no. 4, 5 th Floor, New Alipore Market Complex Kolkata-700053 [PAN: AAATP6961H] -Vs.- Commissioner of Income Tax (Exemption),.Respondent Kolkata, 10, Middleton Road, Kolkata-700071 Appearances by: Shri S. Banerjee, Advocate, appeared on behalf of the assesseee Shri Subhrajyoti Bhattacharjee, CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : June 05, 2023 Date of pronouncing the order : June 05, 2023 O R D E R Per Shri Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemption), Kolkata dated 17 th October, 2022. ITA No. 387/KOL/2023 Assessment Year : 2023-2024 P.N. Bhattacharjee Foundation 2 2. The Registry has pointed out that the appeal is time- barred by 126 days. In order to explain the delay, the assessee has filed an application, wherein it has submitted that after receipt of the impugned order, assessee has filed the appeal before the Tribunal on-line. To buttress this aspect, the assessee has shown that fee of the Tribunal was paid on 28.10.2022. According to the assessee, it was not aware that appeal in physical form was also required to be submitted and this physical submission of appeal is time-barred. 3. On due verification of these facts, we find the submission correct and, therefore, we condone the delay, if any, in filing the appeal before the Tribunal. 4. On merit, grievance of the assessee is that the ld. CIT (Exemption) has erred in rejecting the application of the assessee filed under section 12A(1)(ac) of the Income Tax Act. 5. Brief facts of the case are that the assessee has filed an application in Form No. 10AB of the Income Tax Act for grant of registration under section 12AA of the Income Tax Act. According to the impugned order, this application was entertained by the ld. CIT(Exemption) and he issued first notice dated 24.09.2022 fixing the date of hearing on 13.10.2022. Thereafter second notice ITA No. 387/KOL/2023 Assessment Year : 2023-2024 P.N. Bhattacharjee Foundation 3 was issued on 14.10.2022 fixing the date of hearing on 17.10.2022. According to the ld. Counsel for the assessee, the assessee filed an application for adjournment seeking a little more time for filing the submission, but adjournment was not given and ld. Commissioner dismissed the application of the assessee in limine without adjudicating any issue. The assessee has placed on record copy of the e-mail submitted to the ld. CIT for permission to file further details. 6. With the assistance of ld. Representatives, we have gone through the record carefully. It emerges out from the record that ld. Commissioner did not consider any aspect. The Trust Deed and other documents must have been filed before him along with Form No. 10AB. He was supposed to call upon a report from the ld. AO but he did not adopt that procedure. On the second occasion, the assessee sought further time but the application was not adjudicated. The order is non-speaking and without application of mind. The ld. CIT(Exemption) should be more sympathetic towards the assessee in granting the time. Therefore, the impugned order is not sustainable. It is set aside to the ld. CIT(Exemption) with a direction that ld. CIT(Exemption) shall call for a report from the Jurisdictional Assessing Officer about the genuineness of this Trust and thereafter adjudicate the issue on merit. ITA No. 387/KOL/2023 Assessment Year : 2023-2024 P.N. Bhattacharjee Foundation 4 The assessee will be at liberty to submit any detail in support of its claim. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on June 5, 2023. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 5 th day of June, 2023 Copies to : (1) P.N . Bhattacharjee Foundation, Unit no. 4, 5 th Floor, New Alipore Market Complex Kolkata-700053 (2) Commissioner of Income Tax (Exemption), Kolkata, 10, Middleton Road, Kolkata-700071 (3) Commissioner of Income Tax , (4) The Departmental Representative (5) Guard File TRUE COPY By order Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.