R. C. BOTHRA FOUNDATION,KOLKATA V. CIT (EXEMPTION), , KOLKATA

ITA 836/KOL/2025

AI Insights

The case involves R.C. Bothra Foundation appealing against the orders of the Commissioner of Income Tax (Exemption), Kolkata, which had rejected their applications for registration under sections 12A and 80G of the Income-tax Act, 1961, due to non-submission of required documents. The Tribunal found the reasons for the delay in filing the appeals to be genuine and bonafide, noting issues such as a change in email and office address, and the departure of a key staff member responsible for legal compliance. The Tribunal did not find any objection from the Departmental Representative regarding the condonation of delay and focused on the merits of the case rather than technicalities.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669448 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: G. BANERJEE
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JM AND SHRI RAKESH MISHRA, AM ITA Nos. 836 & 837/KOL/2025 R.C. Bothra Foundation 2/7, Sarat Bose Road, Vsundhara, 9th Floor, Unit-A Kolkata-700020, West Bengal Vs. The CIT (Exemption), Kolkata Income Tax office, 10B, Middleton Road, Kolkata-700071 West Bengal (Appellant) (Respondent) PAN NO. AALCR1367D Assessee by : Shri G. Banerjee, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 24.06.2025 Date of pronouncement: 25.06.2025 O R D E R Per Pradip Kumar Choubey, JM: These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Exemption) Kolkata [hereinafter referred to as the “Ld. CIT(E)”] dated 23.11.2023 & 31.10.2023. 02. At the outset, it is noticed that the appeals have been filed by the assessee after a delay of 450 days in ITA No. 837/KOL/2025 and 473 days in ITA No. 836/KOL/2025, for this the assessee has filed an affidavit in both the appeals. The affidavit in ITA No. 836/KOL/2025 is as follows: - Page | 2 M/s R.C. Bothra Foundation ITA Nos.836 & 837/KOL/2025 “I, Kavita Bothra daughter of Meghraj Kochar having PAN AEDPB4338P of 2, Clive Ghat Street, 2nd Floor, Room No. 10, Kolkata-700001, by nationality Indian, by profession business, do hereby solemnly affirm and state that: 1. I am a Director of R.C. Bothra Foundation having PAN AALCR1367D and Registered Office at 2/7, Sarat Bose Road, 9th Floor, Unit-A, Kolkata-700020 (CIN U85100WB2021NPL246443) and am aware of the following facts and am competent to declare the same. 2. The e-mail of address the company namely [e-mail] previously given in the Income Tax portal became defunct. Two other e-mail addresses namely [e-mail] and [e-mail] were used and given in MCA portal and Return of Income respectively. These mail addresses are functional till now. 3. For commercial exigency, the registered office of the company was changed from 2, Clive Ghat Street, 6th Floor, Room No. 6, Kolkata-700001 and shifted to 2/7, Sarat Bose Road, 9th Floor, Unit A, Kolkata-700020. 4. A Senior Office Assistant who used to look after the legal compliance formalities left service of other group companies under our management and this resulted to great difficulty to the management of the company R.C. Bothra Foundation. 5. The order of Rejection of Application for Registration prayed u/s. 12A dt. 31.10.2023 was not noticed in e-mail and no other communication was ever received by the management of R.C. Bothra Foundation until end of February, 2025. 6. For failure of communication as well as dissertation of staff and due to lack of experience and knowledge, proper compliance and timely filing of appeal under Income Tax Act, 1961 could not be made. There are delays in filing of appeal but these delays are not intentional, malafide deliberate, willful or out of negligence. The above are true to the best of my knowledge and belief. Sd/- (KAVITA BOTHRA) DEPONENT” 03. On perusal of the affidavit, 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 affidavit in both the appeals as well as judicial pronouncement that the case Page | 3 M/s R.C. Bothra Foundation ITA Nos.836 & 837/KOL/2025 should be decided on merit not on technical issue, the delay is hereby condoned. ITA NO. 836/KOL/2025 04. First, we take up the issue in ITA No. 836/KOL/2025. 05. The brief facts of the case of the assessee is that the assessee filed the application in form no.10AB for registration u/s 12A(i)(ac)(iii) of the Income-tax Act, 1961 (the Act). Notice was issued from the CIT (E) but assessee did not file any reply to the questionnaire issued by the ld. CIT (A), as a result of which application for registration u/s 12A(i)(ac)(iii) of the Act has been rejected by the ld. CIT (E) in limine. 06. Being aggrieved and dissatisfied, the assessee has preferred the appeal before us. 07. The ld. AR has only prayed that assessee has been given opportunity to place all the documents required for the registration before the ld. CIT (E) as ld. CIT(E) has passed the order not on merit rather in limine. 08. The ld. DR did not raise any objection. 09. Upon hearing the submissions of the respected parties, we have gone through the order passed by the ld. CIT (E) and find that application for registration us/ 12A(1)(ac)(iii) of the Act was rejected in limine by the ld. CIT (E) when assessee failed to produce relevant papers. Before us assessee has filed form 10AC dated 2.10.2021 granting provisional approval u/s 12(A)(1) and Page | 4 M/s R.C. Bothra Foundation ITA Nos.836 & 837/KOL/2025 also undertake that assessee will place all the relevant documents necessary for registration before the ld. CIT (E). It has been argued by the AR that the company changed its e mail address and the office address so the communications must have gone to the earlier e mail which were not functional, no communications was received. 010. Keeping in view the submission made by the assessee and considering the order passed by the ld. CIT (E), we are inclined to restore the appeal of the assessee before the ld. CIT (E) for fresh adjudication after affording reasonable opportunity of hearing to the assessee to place all the relevant documents. ITA NO. 837/KOL/2025 011. The brief facts of the case is that the assessee filed an application for approval u/s 80G(5)(iii) of the Act in Form No. 10AB. Notices issued to the assessee to furnish relevant documents but the assessee failed to do so, as a result of which application for registration under clause (iii) has been rejected in limine. 012. Being aggrieved and dissatisfied, the assessee has preferred the appeal before us. 013. The assessee has only prayed to give an opportunity to place the regular registration before the ld. CIT(E). 014. The ld. DR did not raise any objection. 015. It is an admitted fact that the order passed by the CIT(E) when assessee failed to submit documents. It is a fact that R C Bothra Page | 5 M/s R.C. Bothra Foundation ITA Nos.836 & 837/KOL/2025 Foundation is a section 8 company and was provisionally registered u/s 12A and 80G for three assessment years till 2024- 2025. 016. Going over the order passed as well as the facts of the case, we are inclined to restore the appeal of the assessee before the ld. CIT (E) to pass a fresh order after giving an opportunity to the assessee to place all those documents necessary to grant registration. The Ld. CIT (E) directed to pass a fresh order after hearing the assessee. 017. In the result, both the above appeals are hereby allowed for statistical purposes. Order pronounced in the open court on 25.06.2025. Sd/- Sd/- (RAKESH MISHRA) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 25.06.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "