J C SARKAR MEMORIAL INSTITUTION,KOLKATA V. CIT(EXEMPTION), , KOLKATA

ITA 1058/KOL/2025

AI Insights

The case involves the J. C. Sarkar Memorial Institution appealing against the decision of the Commissioner of Income Tax (Exemption), Kolkata, which had rejected their application for registration under Clause (iii) of the Second Proviso to Sub-section (5) of Section 80G of the Income Tax Act. The rejection was initially due to non-compliance with a notice to produce relevant documents. The tribunal found the reasons for the delay in filing the appeal to be genuine and condoned the delay. It was argued by the assessee that they had been previously approved under section 12A and that there had been no changes in the activities of the institution. The tribunal decided to remit the case back to the CIT(E) for a fresh evaluation, emphasizing a decision on merits rather than technicalities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711910 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Section 80G of the Act, Sub-section (5) of Section 80G of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 12A; 80G

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” 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. Nos. 1058 & 1059/Kol/2025 Assessment Year: NA J. C. Sarkar Memorial Institution (PAN: AADAJ 5881 E) Vs. CIT(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 08.07.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 22.07.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri S Jhajharia, FCA For the revenue / राजèव कȧ ओर से Shri P. N. Barnwal, CIT DR ORDER / आदेश Per Pradip Kumar Choubey, JM: These are the appeals preferred by the assessee against the separate orders of Commissioner of Income Tax (Exemption), -Kolkata (hereinafter referred to as the Ld. Printed from counselvise.com 2 I.T.A. Nos. 1058 & 1059/Kol/2025 Assessment Years: NA JC Sarkar Memorial Institution CIT(A)] dated 08.08.2023. In both the appeals, issues are common, hence taken up together for disposal by taking in ITA No. 1058/Kol/2025 as a lead case. 2. It appears from the report of the registry that the appeal has been filed after statutory limitation, for this the assessee has filed condonation petition. On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. 3. Brief facts of the case of the assessee are that the assessee filed an application in Form no. 10AB for registration under Clause (iii) of Second Proviso to Sub-section (5) of Section 80G of the Act. An opportunity was given to the assessee but there was no compliance, as a result of which the application for registration under Clause (iii) of Second proviso to Sub-section (5) of Section 80G has been rejected in limine. 4. Aggrieved by the said order, the assessee preferred an appeal before us. 5. The Ld. A.R submits that the Ld. CIT(E) has failed to appreciate the facts the assessee was already enjoying the approval u/s 12A of the Act and there has not been any changes anything of the activities of the institution. 6. The Ld. D.R did not raise any objection in remitting the appeal of the assessee back to the file of Ld. CIT(E ) for fresh consideration. 7. Upon hearing the submission of the counsel of respective parties and on perusal of order of Ld. CIT(E ) it appears to us that the application has been rejected in limine, as there was no response submitted by the assessee when notice have been issued to produce relevant documents for verification. The only prayer of the AR is that the appeal of the assessee be remitted back to the file of Ld. CIT(E ) for fresh consideration with a direction to consider the documentary evidence filed by the assessee and passed afresh order. Printed from counselvise.com 3 I.T.A. Nos. 1058 & 1059/Kol/2025 Assessment Years: NA JC Sarkar Memorial Institution 8. Going over the order passed by the Ld. CIT(E ) and considering the submission made by the AR for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) for fresh consideration with a direction to pass an order afresh after hearing the assessee. In the result, both the appeals are allowed for statistical purposes. Order is pronounced in the open court on 22nd July, 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 July, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- J. C Sarkar Memorial Institution, Salarpuria Jajodia & Co. 7, Chittaranjan Avenue, Kolkata-700069 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 Printed from counselvise.com "