JAN SEVA TRUST,KOLKATA V. COMMISSIONER OF INCOME TAX, EXEMPTION, KOLKATA, KOLKATA

ITA 2100/KOL/2024

AI Insights

The case involves the Jan Seva Trust appealing against the order of the Commissioner of Income Tax (Exemption), Kolkata, which rejected their application for registration under section 12A(1)(AC)(iii) of the Income Tax Act, 1961. The rejection was in limine due to non-compliance from the assessee. The tribunal found that the assessee was not given an opportunity to present their case and directed that the matter be restored for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35914 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” 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. No. 2100/Kol/2024 Assessment Year: 2025-26 Jan Seva Trust (PAN: AAATJ 1992 J) Vs. CIT (Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 06.02.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 25.02.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Tej Mohan, A.R For the revenue / राजèव कȧ ओर से Shri Subhendu Datta, CITDR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(E)] dated 09.09.2024 for AY 2025-26. 2. The Ld. Counsel of the assessee has challenged the impugned order of the Ld. CIT(A) only on this ground that the Ld. CIT(A) has rejected the application of the assessee which has been filed for registration u/s 12A(1)(AC)(iii) of the Act in limine 2 I.T.A. No. 2100/Kol/2024 Assessment Year: 2025-26 Jan Seva Trust without giving an opportunity to the assessee. The Ld. Counsel for the assessee submits that the assessee is a trust and it has filed application I Form no. 10AD for registration but his application has been rejected by the Ld. CIT(A) as there was no reply and responses from the assessee. The prayer of the ld. Counsel for the assessee is that the assessee has to be given an opportunity to place all the documentary evidences before the Ld. CIT(E ). 3. Contrary to that the Ld. D.R though supports the impugned order of the Ld. CIT(A) but did not raise any objection in restoring the case before the Ld. CIT(E). 4. Going over the facts of the case, we find that the assessee filed an application on 30.03.2024 in Form 10AD for registration us/ 12A(1)(AC)(iii) of the Act but since there was no compliance on behalf of the assessee. The Ld. CIT(E) has rejected the application in limine. Going over the facts of the case, we are inclined to give an opportunity to the assessee to place its case before the Ld. CIT(E). Accordingly, the case of the assessee is hereby restored into the file of Ld. CIT(E) for fresh adjudication. The assessee is directed to place all the documentary evidences before the Ld. CIT(E). In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 25th February, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 25th February, 2025 SM, Sr. PS 3 I.T.A. No. 2100/Kol/2024 Assessment Year: 2025-26 Jan Seva Trust Copy of the order forwarded to: 1. Appellant- Jan Seva Trust, C/o, Tejmohan Singh, Advocate, #527, Sector 10-D, Chandigarh-160011 2. Respondent – CIT(E), Kolkata 3. Ld. Pr. CIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "