SARBA BHARATIYA AKHANDA SANGHATAN,DARJEELING vs. CIT (EXEMPTION), KOLKATA,, KOLKATA

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ITA 2111/KOL/2026Status: DisposedITAT Kolkata25 August 20265 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the order was passed due to non-response and, in the interest of justice, remitted the appeal back to the CIT(E). The CIT(E) was directed to pass an order after providing the assessee an opportunity to be heard.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) rejected the application due to the assessee's failure to respond to queries and provide requested clarifications.

What were the issues?

Whether the CIT(E) correctly rejected the registration application without affording a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 2111/KOL/2026

Sarba Bharatiya Akhanda Sanghatan....................................................................Appellant Shanti Nilay, Sukanta Pally Saktigarh Siliguri, Darjeeling West Bengal- 734005 [PAN No. AAGAS6202B] Vs. Commissioner of Income Tax (E),................................,..……………....……….Respondent 10B, Middleton Row, Kolkata, West Bengal- 700071 Appearances by: Giridhar Dhelia, Advocate, appeared on behalf of the Appellant. Sanat Kumar. Raha, CIT(DR), appeared on behalf of the Respondent. Date of concluding the hearing: August 17, 2026 Date of pronouncing the order: August 25 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 27.12.2025 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961(hereinafter referred to as “the Act”).

At the very outset it appears from the report of the registry, the appeal is time barred. The assessee has filed a petition to condone the delay.Going over the contents of the petition delay is hereby condoned.

ITA No.2111/Kol/2026 2. The brief facts of the case of the assessee is that assessee has filed an application for registration u/s 12A(1)(ac)(iii) of the Act in form No. 10AB. A notice was issued to the assessee and in response to the notices, assessee submitted various details. CIT(E) on perusal of the details filed by the assessee sought some clarification from the assessee but assessee failed to submit reply on the query made, accordingly application has been rejected.

Being aggrieved by and dissatisfied the assessee preferred appeal before us.

3.

The Ld. AR prayed that the appeal of the assessee be remitted back to the file of the CIT(E) with a direction to pass an order after affording opportunity to hear the assessee, as the order passed by the CIT(E) on account of non-response to the notices.

The Ld. DR did not raise any objection in remitting the appeal of the assessee in CIT(E).

3.

Upon hearing the submission of the counsel of the respective parties we find that on account of non-response to the notices issued order has been passed, so for the interest of justice and considering the submission made by the AR, we are remitting the appeal of the assessee to the file of the CIT(E) with a direction to pass order after affording an opportunity to hear the

ITA No.2111/Kol/2026 assessee.Assessee is also directed to cooperate in the remand proceedings and he is at liberty to file the documents essential for the registration.

In the result the appeal of the assessee is allowed for statistical purpose. .

Kolkata, the 25th August , 2026

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 25 .08.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

//True copy// By order Deputy Registrar, Kolkata Benches

ITA No.2111/Kol/2026

ITA No.2111/Kol/2026

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