VIVEKANANDA BHABA SAMANWAY KENDRA,KOLKATA V. CIT (EXEMPTION) - 1, , KOLKATA

ITA 1870/KOL/2025

AI Insights

The case involves Vivekananda Bhaba Samanway Kendra, a Public Charitable and Religious Trust, appealing against the decision of the Commissioner of Income Tax (Exemption), Kolkata, which rejected their application for registration under section 12A of the Income Tax Act. The rejection was based on the Trust's failure to provide an amended Trust Deed with an 'irrevocability clause' within a stipulated three-day period. The Tribunal found that the Trust was not given adequate time to comply with the requirements and noted that the genuineness of the Trust's activities was not in question. Consequently, the Tribunal remanded the case for a fresh evaluation post the amendment of the Trust Deed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781045 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 19-08-2025
• Laws Referred To: Income Tax Act 61
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Charitable institution
• Section: 12A

Judgement Text

" ITA No. 1870/KOL/2025 Vivekananda Bhaba Samanway Kendra 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before Shri Udayan Dasgupta, Judicial Member & Shri Rakesh Mishra, Accountant Member I.T.A. No. 1870/KOL/2025 Vivekananda Bhaba Samanway Kendra,…Appellant 69/5A, Bosepukur Road, Kasba, Kolkata-700042, West Bengal [PAN:AACTV2269A] -Vs.- Commissioner of Income Tax (Exemption),.Respondent Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances by: Shri Ashoke Mukherjee, A.R. and Shri Jaydev Banerjee, A.R., appeared on behalf of the assessee Shri Sanat Kumar Raha, CIT (D.R.), appeared on behalf of the Revenue Date of concluding the hearing: October 22, 2025 Date of pronouncing the order: October 23, 2025 O R D E R Per Udayan Dasgupta, Judicial Member:- This appeal is preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Kolkata, dated 28/06/2025, rejecting the application for registration filed in Form 10AB, u/s 12A(i)(ac)(iii) of the Income Tax Act 61 (henceforth referred to as the Act 61 ) for failure on the part of the assessee to Printed from counselvise.com ITA No. 1870/KOL/2025 Vivekananda Bhaba Samanway Kendra 2 furnish the copy of the amended Trust Deed , with ‘irrevocability clause’, in compliance to notice issued on 23rd June, 2025. 2. The assessee-Trust has taken seven grounds of appeal in its Memorandum in Form 36, and all the grounds are in relation to the rejection of the registration application by the Ld. CIT(Exemption) without allowing proper opportunity to respond to the required clarification sought for and without giving proper cognizance to the documentary evidences (including supporting photographs) filed by the assessee to establish the genuineness of the charitable activities carried out. 3. In course of hearing, the Ld. Authorized Representative of the assessee submitted that the assessee is a Public Charitable and Religious Trust and has pointed out to the notice dated 23rd June, 2025, issued from the Office of the Ld. CIT (Exemption) , asking for furnishing of Amended Trust Deed within three working days on 26th June, 2025, and thereafter on the failure of the assessee to comply with such directions within three days the registration application u/s 12A has been rejected vide order dated 28th June, 2025, which violates the principles of natural justice . 4. He further submitted that necessary Amendment in the Trust Deed has already been done , vide a Deed of Modification dated 30th July, 2025 by insertion of the Additional Clause No 21 relating to the ‘irrevocable clause’ (and a copy of the same has been filed before us), and he prayed for remanding the matter back to the Ld. CIT Printed from counselvise.com ITA No. 1870/KOL/2025 Vivekananda Bhaba Samanway Kendra 3 (Exemption), for consideration of the application for registration afresh, after taking into account the additional clause incorporated vide the Modification Deed dated 30th July, 2025, more so considering the fact that the genuineness of the activities of the assessee-Trust has not been doubted. 5. The Ld. Departmental Representative relied on the order of the Ld. CIT (Exemption), but has no objection if the matter is remanded for fresh consideration. 6. We have heard the rival submissions and considered materials on record and we are of the opinion that there is no adverse findings in respect of the genuineness of the activities carried out by the Trust and regarding the issue of absence of irrevocable clause in the Trust Deed, proper and reasonable time has not been provided to the assessee for furnishing the Amended Deed, which needs compliance of required formalities for amendment as per the provision of the State rules and regulations (the assessee being a Public Charitable Trust) and the time of only three days is not adequate enough. 7. Since the necessary amendment has now been done as evident by the Modification Deed dated 30th July, 2025, (fresh evidence) we deem it proper in the interest of justice to remand the matter back to the Ld. CIT (Exemption), for consideration of the application for registration afresh taking into account the necessary amendments who will proceed to dispose of the same as per provisions of law, within a reasonable time. Printed from counselvise.com ITA No. 1870/KOL/2025 Vivekananda Bhaba Samanway Kendra 4 8. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23/10/2025. Sd/- Sd/- (Rakesh Mishra) (Udayan Dasgupta) Accountant Member Judicial Member Kolkata, the 23rd day of October, 2025 Copies to :(1) Vivekananda Bhaba Samanway Kendra, 69/5A, Bosepukur Road, Kasba, Kolkata-700042, West Bengal (2) Commissioner of Income Tax (Exemption), Kolkata, 10B, Middleton Row, Kolkata-700071 (3) CIT - ; (4) The Departmental Representative; (5) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Printed from counselvise.com "