(TULSIDHAM) SHREE SHYAM PARIWAR,KOLKATA V. C.I.T.(EXEMPTION), , KOLKATA

ITA 1125/KOL/2025

AI Insights

The case involves two appeals by Shree Shyam Pariwar against the orders of the Commissioner of Income Tax (Exemption), Kolkata, which had rejected their applications for registration under sections 80G(5)(iii) and 12A(1)(ac)(iii) of the Income Tax Act, respectively. The tribunal found that the initial rejections were primarily due to the assessee's non-compliance in submitting required documents, attributed to the assessee's illness. Both parties agreed that the appeals should be remitted back to the CIT(E) for a fresh examination, allowing the assessee another opportunity to present the necessary documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772227 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अधिकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA श्री राजेश क ुमार, लेखा सटस्य एवं श्री प्रदीप क ुमार चौबे, न्याययक सदस्य क े समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 1125 & 1126/Kol/2025 (Tulsidham) Shree Shyam Pariwar (PAN: AAAAZ 1931 A) Vs. CIT(Exemption), Kolkata Appellant / ( अपीलार्थी ) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की यिथर्थ 30.07.2025 Date of Pronouncement/ आदेश उद्घोषणा की यिथर्थ 25.08.2025 For the assessee / यनर्ााररिी की ओर से Shri Giridhar Dhelia, Advocate For the revenue / राजस्व की ओर से Shri Sanat Kumar Raha, CITDR ORDER / आदेश Per Pradip Kumar Choubey, JM: Both these appeals are preferred by the assessee against the order of Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 21.03.2025. Printed from counselvise.com 2 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar 2. Firs of all we take up ITA NO. 1125/Kol/2025 for adjudication In the above case, the assessee filed an application on 26.09.2024 for registration u/s 80G(5)(iii) of the Act in form no. 10AB. Notice has been issued asking the assessee to furnish the reply in response to the notice the assessee submitted various details along with supporting documents. The Ld. CIT(E) perused the submission made by the assessee and thereafter requested the assessee to submit amended trust deed Affidavit which duly notarized but the assessee failed to submit any compliance, as a result of which, the application filed by the assessee treated as non-maintainable and provisional certificate has also been cancelled. 3. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. AR has only prayed by filing Affidavit that the Ld. CIT(E ) passed an order only because of non-compliance. He fairely submitted that indeed assessee was ill, as a result of which the assessee could not make any compliance before the Ld. CIT(E). His prayer is that for the interest of justice the assessee should be afforded an opportunity to cure the procedural delay. 5. The Ld. D.R did not raise any objection in remitting the appeal of the assessee to the file of Ld. CIT( E) for fresh consideration. 6. Upon hearing the submission of the counsel of the respective parties, We have perused the Affidavit filed by the assessee which is as under: Printed from counselvise.com 3 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar Printed from counselvise.com 4 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar We have also gone through the order of Ld. CIT(E ), and there is no denying to this fact that the order has been passed when the assessee failed to submit / furnish reply to the quarry made by the Ld. CIT(E ). Keeping in view the Affidavit filed by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to hear the assessee and then pass afresh order after considering the documentary evidence as per law. 7. Now we shall adjudicate in ITA NO. 1126/Kol/2025. Brief facts of the case of the assessee is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) in Form 10AB a notice was issued and in response to the notice the assessee submitted various details with supporting documents which was carefully perused by the Ld. CIT( E) and thereafter asked the assessee to furnish the details of the donation undertaking for Section 2(15), 13(3) and 12AB(ii)and details of IDs of trustees etc. The assessee failed to submit any compliance and reply as a result of which the application of the assessee has been rejected and provisional certificate issued to the assessee has also been cancelled. 8. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 9. The LD. A.R has only prayed that the appeal be remitted back to the file of Ld. CIT(E ) for fresh consideration as during the period the assessee was suffering from illness and he could not be able to furnish the reply from the quarry made by the Ld. CIT(E ). 10. The ld. DR did not raise any objection in remitting the appeal of the assessee back to the file of Ld. CIT(E ). 11. Upon hearing the submission of the counsel of the respective parties, We have perused the Affidavit filed by the assessee which is as under: Printed from counselvise.com 5 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar Printed from counselvise.com 6 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar We have also gone through the order of Ld. CIT(E ), and there is no denying to this fact that the order has been passed when the assessee failed to submit / furnish reply in the quarry made by the Ld. CIT(E ). Keeping in view the Printed from counselvise.com 7 I.T.A. No. 1125& 1126/Kol/2025 Assessment Year: (Tulsidham)Shree Shyam Pariwar Affidavit filed by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to hear the assessee and then pass an afresh order after considering the documentary evidence as per law. In the result, both the appeals of the assessee are allowed for statistical purposes. Order is pronounced in the open court on 25th August, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /प्रदीप क ुमार चौबे) Accountant Member/लेखा सदस्य Judicial Member/न्याययक सदस्य Dated: 25th August, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- (Tulsidham) Shree Shyam Pariwar, 48/1, Jessore Road, Kolkata- 700055. 2. Respondent – CIT(Exemption), Kolkata 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata Printed from counselvise.com "