Fosbecci Association, Kolkata V. CIT(E), Kolkata

ITA 402/KOL/2023

AI Insights

The case involves Fosbecci Association appealing against the decision of the Commissioner of Income Tax (Exemption), who had rejected their application for approval under section 12(1)(ac)(iii) of the Income Tax Act in Form No. 10AB. The rejection was based on the assessee's failure to respond to a request for clarification by the CIT (Exemption) on the specified date. The Tribunal found that the assessee was not given a fair opportunity to respond and thus set aside the CIT's order, remanding the matter for re-evaluation with proper hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129087 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-06-2023
• Assessment Year: misc
• Appeal Filed On: 24-04-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

ITA No. 402/KOL/2023 Assessment Year: 2023-2024 Fosbecci Association 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 402/KOL/2023 Assessment Year: 2023-2024 Fosbecci Association,.............................Appellant Ideal Centre, 4 th Floor, 9, A.J.C. Bose Road, Kolkata-700017 [PAN: AAECF3127E] -Vs.- Commissioner of Income Tax (Exemption),.Respondent Income Tax Office, 10B, Middleton Road, Kolkata-700071 Appearances by: Shri Sanjay Kumar Kejriwal, FCA and Shri Sidhharth Kejriwal, ACA, appeared on behalf of the assessee Shri G. Hukugha Sema, CIT, appeared on behalf of the Revenue Date of concluding the hearing : June 07, 2023 Date of pronouncing the order : June 20, 2023 O R D E R Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2023-24 is directed against the order of ITA No. 402/KOL/2023 Assessment Year: 2023-2024 Fosbecci Association 2 ld. Commissioner of Income Tax (Exemption), Kolkata dated 13.04.2023. 2. The grievance of the assessee is that the ld. CIT(Exemption) erred in rejecting the application made under section 12A(1)(ac)(iii) of the Act without giving proper opportunity to file various details and documents as called for in the questionnaire and requested to provide one more opportunity to go before ld. CIT (Exemption). The ld. D.R. did not oppose to it. 3. We have heard the rival contentions. We notice that the ld. CIT(Exemption) rejected the application of the assessee filed for approval under section 12(1)(ac)(iii) of the Act in Form No. 10AB. The ld. CIT(Exemption) asked for certain clarification to the assessee, but assessee failed to appear on the given date, i.e. 10.04.2023 and immediately thereafter on 13.04.2023 the application in question before him was rejected. We notice that the ld. CIT did not give fair opportunity to the assessee for giving reply to the questions and also to produce various details and documents as called for. We, therefore, in the interest of justice and fair to both the parties, set aside the impugned order of ld. CIT(Exemption) and restore the issues to the file of ld. CIT(Exemption) for fresh adjudication on due consideration of submission to be filed by assessee for which reasonable opportunity of being heard should be granted. ITA No. 402/KOL/2023 Assessment Year: 2023-2024 Fosbecci Association 3 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the open Court on 20 th June, 2023. Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 20 th day of June, 2023 Copies to :(1) Fosbecci Association, Ideal Centre, 4 th Floor, 9, A.J.C. Bose Road, Kolkata-700017 (2) Commissioner of Income Tax (Exemption), Income Tax Office, 10B, 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.