JHAGRU BABA FOUNDATION TOLLYGUNGE DARBAR SOCIETY,KOLKATA V. CIT(EXMPTION), KOLKATA

ITA 1830/KOL/2025

AI Insights

The case involves Jhagru Baba Foundation Tollygunge Darbar Society, which appealed against the decision of the CIT(Exemption), Kolkata, rejecting their application for registration under section 12A and approval under section 80G of the Income Tax Act. The assessee argued that they are a trust engaged in charitable activities and had previously been granted provisional registration for certain assessment years. The Tribunal considered similar cases and decided to remand the matter back to the CIT(Exemption) for a fresh decision, emphasizing the need for a fair hearing and a reasoned order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824761 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2025-2026
• Appeal Filed On: 14-08-2025
• Other Referred Cases: Chintpurni Mandir (Braham Akhara), Prabandhak Committee vs. ITA No.683/Asr/2024, Mallarpur Naisuva vs. ITA No.764/Kol/2025
• Laws Referred To: Section 12A of the Income Tax Act, Section 80G of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANUP BISWAS
• Assessee Lawyers: P.K.ROY; R.C.HALDER
• Keywords: Set aside; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1830/KOL/2025 (निर्धारण वर्ा / Assessment Year : NA ) Jhagru Baba Foundation Tollygunge Darbar Society, 3/36, Netaji Nagar, Regent Park S.L.Kolkata-700040, West Bengal Vs CIT(Exemption), Kolkata PAN No. :AADAJ 0313 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by Shri P.K.Roy, R.C.Halder and Trideep Nayek, ARs रधजस्व की ओर से /Revenue by : Dr. Anup Biswas, CIT-DR सुनवाई की तारीख / Date of Hearing : 30/12/2025 घोषणा की तारीख/Date of Pronouncement : 30/12/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Kolkata, dated 27.06.2025. 2. It was submitted by the ld. AR that the only issue in assesse’s appeal with respect of rejection of application filed in Form 10AB seeking registration u/s.12A of the Act and approval u/s.80G of the Act. It was the submission that the assessee is a trust and engaged in charitable activities. The assessee filed an application on 18.10.2024 for registration u/s.12A(1)(ac)(vi)(B) of the Act in Form No.10AB. However, the ld. CIT(E) rejected the application of the assessee for registration u/s.12A of the Act Printed from counselvise.com ITA No.1830/KOL/2025 2 along with approval u/s.80G of the Act. It was the submission that the provisional registration u/s.12A of the Act was granted for assessment year 2022-2023, 2023-2024 and 2024-2025. Therefore, the assessee may be given one more opportunity to represent its case before the ld. CIT(E) for which the assessee would be able to produce all such documents as required by the ld. CIT(E). In this regard, ld. AR relied on the order of the coordinate bench of the Tribunal in the case of Chintpurni Mandir (Braham Akhara), Prabandhak Committee, passed in ITA No.683/Asr/2024, order dated 17.12.2025 and the order of ITAT Kolkata Bench of the Tribunal in the case of Mallarpur Naisuva, passed in ITA No.764/Kol/2025, order dated 06.11.2025, wherein in similar circumstances, both the benches of the Tribunal in the above cases have restored the issue to the file of ld. CIT(E) for deciding the application of the assessee afresh. 3. In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the orders of both the coordinate benches of the Tribunal, referred to supra, the assessee is required to make necessary application before the ld. CIT(E) which shall be decided by the ld. CIT(E) afresh after taking into consideration the facts and circumstances of the case. Hence, the order of the Ld. CIT (Exemption) is hereby set aside and the matter is remanded to him for deciding the application afresh following the directions of the Tribunal given in the cases referred to supra, after granting adequate opportunity of being heard to the assessee and considering the reply to be filed by the assessee. The ld. CIT(E) shall pass a speaking order. Printed from counselvise.com ITA No.1830/KOL/2025 3 5. In the result appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 30/12/2025. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 30/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "