DR HASI DASGUPTA MEMORIAL TRUST,KOLKATA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIT (EXEMPTIONS), KOLKATA

ITA 2513/KOL/2026Status: DisposedITAT Kolkata22 September 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) had not sufficiently justified the rejection and that the assessee needed another opportunity to prove its claim. Therefore, the order of the CIT(E) was set aside.

What were the facts?

The assessee, a Healthcare Trust, applied for registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) rejected the application, stating that the purchase of a specialized medical machine did not constitute commencement of activities.

What were the issues?

Whether the purchase of medical equipment constitutes commencement of activities for registration purposes and whether the CIT(E) followed principles of natural justice and provided adequate reasoning for rejection.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB(1)(b)(ii),Section 11(2)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Kolkata [Ld. ‘CIT(E)’] in respect of registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 the 'Act' dated 18.03.2026. ITA No(s). 2513/KOL/2026 Assessment Year(s) N.A. Dr Hasi Dasgup

The order continues below.

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