SHIVAYAJNA SAMITY,COOCH BEHAR V. CIT (EXEMPTIONS), , KOLKATA

ITA 409/KOL/2025

AI Insights

The appeals by Shri Shivavajna Samity challenged the decisions of the Commissioner of Income Tax (Exemption), Kolkata, which had rejected their applications for registration under sections 12A(1)(ac)(iii) and 80G(5)(iii) of the Income-tax Act, 1961. The primary issue was the non-compliance of the assessee in providing requested clarifications, leading to the rejection of their applications. The Tribunal found merit in the assessee's request for another opportunity to comply with the documentation requirements and thus restored the matter to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669266 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• 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: KHUSHI KUNDU

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JM AND SHRI RAKESH MISHRA, AM ITA Nos. 409 & 410/KOL/2025 Shri Shivavajna Samity C/o Kamala Bhawan, rup Narayan Road, Near CPIM party Offi e, Cooch Behar Sadar, Cooch Behar-736101 Vs. The CIT (Exemption), Kolkata Income Tax office, 10B, Middleton Road, Kolkata-700071 West Bengal (Appellant) (Respondent) PAN No. ABBAS4675C Assessee by : Ms. Khushi Kundu and Shri Deep Agarwal, ARs Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 23.06.2025 Date of pronouncement: 24.06.2025 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 20.12.2024. 409/KOL/2025 02. First, we take up the issue in ITA No. 409/KOL/2025. 03. The brief facts of the case is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961 (the Act) in form no. 10AB. Notice has been issued to the assessee by the ld. CIT (E), thereby asking some clarification but assessee Page | 2 M/s Shivayajna Samity ITA Nos.409 & 410/KOL/2025 failed to do so, as a result of which, application filed by the assessee treated as non-maintainable and provisional certificate issued to the assessee has also been canceled. 04. Being aggrieved and dissatisfied, the assessee has preferred the appeal. 05. The ld. AR has simply prayed that assessee has to give an opportunity to place or furnish the documents as desired by the ld. CIT (E) by remitting the appeal of the assessee in the file of the ld. CIT (E) for fresh consideration. 06. The ld. DR did not raise any objection. 07. Upon hearing the submissions of the respected parties, we have gone through the order passed by the ld. CIT (E) and find that application filed by the assessee has been rejected as assessee failed to furnish the details as asked for. The assessee is a trust and he has granted provisional registration u/s 12AB for a period of three years. Keeping in view the order passed by the ld. CIT(E) as well as the submissions made by the assessee, we are inclined to restore the appeal of the assessee before the ld. CIT (E) for fresh adjudication after hearing the assessee. 410/KOL/2025 08. 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. A clarification was sought by the ld. CIT (E) but the assessee did not Page | 3 M/s Shivayajna Samity ITA Nos.409 & 410/KOL/2025 comply with the said notices. The ld. CIT (E) has rejected the application when assessee failed to file the regular registration before the ld. CIT (E). 09. Being aggrieved and dissatisfied, the assessee has preferred the appeal before us. 010. The assessee has only prayed to give an opportunity to place the regular registration before the ld. CIT(E). 011. The ld. DR did not raise any objection. 012. 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 (A) 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. 013. In the result, both the above appeals are hereby allowed for statistical purposes. Order pronounced in the open court on 24.06.2025. Sd/- Sd/- (RAKESH MISHRA) (PRADIP KUMAR CHOUBEY) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated:24.06.2025 Sudip Sarkar, Sr.PS Page | 4 M/s Shivayajna Samity ITA Nos.409 & 410/KOL/2025 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 "