SEVAYAN SOCIAL WELFARE FOUNDATION,KOLKATA, WEST BENGAL V. CIT (EXEMPTION), KOLKATA, KOLKATA, WEST BENGAL

ITA 161/KOL/2025

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The Sevayan Social Welfare Foundation, dedicated to providing free medical services and supporting socio-economic development for underprivileged communities, filed appeals against the orders of the Commissioner of Income Tax (Exemption), Kolkata, which had rejected their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The rejection was initially in limine due to non-compliance with a notice. The Tribunal found merit in the foundation's request for a reconsideration of their application, emphasizing the need for a fair opportunity to present their case and supporting documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298600 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Additional evidence

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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. 161 & 162/Kol/2025 Assessment Year: 2024-25 Sevayan Social Welfare Foundation (PAN: ABLCS 2053 A) Vs. CIT(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 26.03.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 16.04.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Manish Kumar Agarwal, A.R For the revenue / राजèव कȧ ओर से Shri B. Satyanarayana Raju, 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. CIT(A)] dated 30.11.2024 for AY 2024-25. In both the appeals issues are common hence taken up together for disposal. We shall take in ITA NO. 161/Kol/2025 for AY 2012-13 as a lead case. 2 I.T.A. No. 161 & 162/Kol/2025 Assessment Year: 2024-25 Sevayan Social Welfare Foundation 2. Brief facts of the case of the assessee are that the assessee is a company registered under the Companies Act, 2013 are dedicated to providing free medical services and supporting socio-economic development for underprivileged communities. The assessee filed an application under Form no. 10AB for registration u/s 12A(1)(ac)(iii) of the Act. Notice was issued but there was no compliance on behalf of the assessee to the notice, as a result of which, the application of granting registration u/s 12A(1)(ac)(iii) is rejected by Ld. CIT(E) in limine. 3. Aggrieved by the said order, the present appeal has been filed by the assessee. The assessee filed additional evidence under Rule 29 of the ITAT Rules and submitted that Ld. CIT( E) has rejected the grant of registration in limine when the assessee did not file any documents, hence his prayer is to send back the case of the assessee to the file of Ld. CIT(E ) to decide his case on merit after providing the assessee an opportunity to place documents. 4. The Ld. D.R did not raise any objection. 5. Upon hearing the submission of the counsel of the respective parties, we have gone through the order passed by the Ld. CIT(E) and find that the application for registration u/s 12A(1)(ac)(iii) has been rejected when there were no responses from the side of the assessee. Before us the assessee has filed several documents in regard to the activities of the assessee, granting of provisional registration and other documents relates to the granting of registration. The prayer of the assessee is that the assessee has been given one more opportunity to plead its case before the Ld. CIT(E ) on merits. 6. Keeping in view, the order passed by the Ld. CIT(E ) and the documents filed by the assessee before us, for the interest of justice we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to pass afresh order on merit after giving opportunity to the assessee to plead its case on merit. The Ld. CIT(E) is directed to consider the documents filed by the assessee in granting registration. 3 I.T.A. No. 161 & 162/Kol/2025 Assessment Year: 2024-25 Sevayan Social Welfare Foundation In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order is pronounced in the open court on 16th April, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 16th April, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Sevayan Social Welfare Foundation, 39, Ghosh Bagan Badra, North 24 Paraganas, LP 161/2/1, Italgacha, North 24 Parganas-700079 2. Respondent – CIT(E ), Kolkata 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "