SRJB MEMORIAL TRUST,ENGLISH BAZAR V. CIT(EXEMPTION), KOLKATA

ITA 2494/KOL/2025

AI Insights

The case involves SRJB Memorial Trust, which appealed against the order of the Commissioner of Income Tax (Exemption), Kolkata, rejecting their application for regular registration under section 12A(1)(ac)(vi) of the Income Tax Act. The rejection was primarily due to the non-submission of a notarized affidavit, as the main trustees were not available. The Tribunal, after considering the circumstances and the arguments presented by both the assessee and the revenue, decided to restore the matter to the CIT (Exemption) for a fresh decision, emphasizing the need for a fair opportunity for the assessee to comply with the requirements.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829769 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 31-10-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: MAHESH AGARWAL
• Section: 10B

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2494/KOL/2025 (Assessment Year:2025-26) SRJB Memorial Trust No.1 Govt. Colony PS English Bazar Malda, Malda-732101, West Bengal Vs. CIT (Exemption) Income Tax office 10B Middleton Road, Kolkata-700071, West Bengal (Appellant) (Respondent) PAN No. AALTS7420B Assessee by : Shri Mahesh Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 06.01.2026 Date of pronouncement: 13.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] dated 30.06.2025 for the AY 2025-26. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 61 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal. 3. At the outset, the ld. Counsel for the assessee submitted that the application for regular jurisdiction u/s 12A(1)(ac)(vi) of the Act was Printed from counselvise.com Page | 2 ITA No. 2494/KOL/2025 SRJB Memorial Trust; A.Y. 2025-26 rejected by the ld. CIT(E), merely because the assessee could not submit the amended trust deed/ notarized affidavit in response to its initial notice dated 19.06.2025. The ld. AR submitted that though the assessee complied with all the directions of the ld. CIT (E), however, notarized affidavit could not be filed due to non-availability and main trustees and hence, the ld. CIT (E) rejected the application for regular registration. The ld. AR therefore, prayed that the assessee may kindly be given one more opportunity before the ld. CIT (E) by restoring the appeal before the ld. CIT (E), to which the ld. DR did not object. 4. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (E) rejected the application for regular registration when the assessee did not file the notarized affidavit which was stated to be not filed due to non-availability of trustees. Under these circumstances, we are of the view that the ends of justice would be well served if the appeal is restored to the file of the ld. CIT (E) with a direction to decide the issue afresh, after affording reasonable opportunity of hearing to the assessee and assessee is also directed to comply with the direction by the ld. CIT (E). Consequently, the appeal of the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced in the open court on 13.01.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:13.01.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2494/KOL/2025 SRJB Memorial Trust; A.Y. 2025-26 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "