PAYAL SOCIAL AND CULTURAL ORGANISATION,KOLKATA V. C.I.T.(EXEMPTION), KOLKATA

ITA 2052/KOL/2024

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The case involves the Payal Social and Cultural Organization, a charitable entity, which appealed against the decision of the Commissioner of Income Tax (Exemption), Kolkata. The organization had initially received provisional registration under the new regime of charitable trusts but faced rejection for regular registration due to non-submission of a response to the CIT(E). The Tribunal found that the organization should be given an opportunity to present its case and directed the CIT(E) to reconsider the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314671 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Section 12A(1)(ac)(vi) of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी राक ेश ͧमĮ, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member] I.T.A. No. 2052/Kol/2024 Assessment Year: NA Payal Social and Cultural Organization (PAN: AAAAP 5441 P) Vs. CIT(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 24.04.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ .05.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Miraj D Shah, AR For the revenue / राजèव कȧ ओर से Shri Kapil Mondal, Addl. CIT DR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 09.08.2024. 2. Brief facts of the case of the assessee is that the assessee being a charitable organization applied for registration under new regime of charitable trust mentioning 2 I.T.A. No. 2052/Kol/2024 Assessment Year: 00 Payal Social and Cultural Organization sub-clause (vi) of Clause (ac) of Section 12A(1) of the Act and were allowed registration u/s 12A in terms of “order for provisional registration” on 31/12/2021. The trust has submitted application in form no. 10AB on 07/02/2024 for regular registration but the Ld. CIT(E) rejected the application in limine as the assessee failed to submit response. 3. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. A.R has only submitted before us that the assessee has to be given an opportunity to place all the facts before the Ld. CIT(E ). 5. Contrary to that the Ld. D.R did not raise any objection. 6. Upon hearing the submission of the counsel of the respective parties and on perusal of the facts, it appears that the assessee is a charitable organization under the Society Registration Act, he granted provisional registration, his application for granting registration u/s 12A(1)(ac)(iii) has been rejected as there was no reply or any response from the assessee. 7. Going over the facts of the case as well as considering the submission of the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to the Ld. CIT(E ) to consider the case of the assessee and pass a afresh order as per law. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 7th May, 2025 Sd/- Sd/- (Rakesh Mishra /राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 7th May, 2025 SM, Sr. PS 3 I.T.A. No. 2052/Kol/2024 Assessment Year: 00 Payal Social and Cultural Organization Copy of the order forwarded to: 1. Appellant- Payal Social and Cultural Organization, 45A, Chakraberia Road, I. R. Sarani, Kolakta-700020 2. Respondent – CIT(Exemption), 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 "