TRISHAKTI FOUNDATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA,, KOLKATA

PDF · subscribers
ITA 2297/KOL/2026Status: DisposedITAT Kolkata25 August 20266 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) had passed the order without affording the assessee an opportunity to be heard. Therefore, both appeals were remitted back to the CIT(Exemption) with a direction to pass a fresh order after hearing the assessee.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(ii) and approval under Section 80G(5)(ii) of the Income Tax Act. The CIT(Exemption) rejected the 12A application in limine due to non-compliance with notices, and the 80G application due to lack of valid 12A registration.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the applications without providing a hearing to the assessee, and whether the 12A registration is a mandatory prerequisite for 80G approval.

Which sections of the Income-tax Act were involved?

Section 80G(5)(ii),Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No 2296 &2297 /KOL/2026 Trishakti Foundationa...........................................................................................Appellant F 15 Geetanjali Park Village Tower, 18/3A, Kumud Ghoshal Road Ariadha, Kolkata- 700057 [PAN No. AACTT4259Q]

Vs. The CIT(Exemption),..............................................,..……………....……….Respondent Kolkata- 700071 Appearances by: Abhishak Bansal, A.R., appeared on behalf of the Appellant. Sanat Kumar Raha, CIT(DR), appeared on behalf of the Respondent. Date of concluding the hearing: August 25, 2026 Date of pronouncing the order: August 25,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: These are the appeals filed by the assessee is directed against the order dated 30.03.2026 of the Office of the Income Tax Department, passed under Section 80G(5)(ii) and 12A(1)(ac)(ii) of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”). In both appeals issues raised by the AR is common so we are taking the ITA No. 2297/2026 first as a lead case.

At the very outset it appears from the report of the Registry that the appeal is time barred for 25 days, for this a condonation petition supported

ITA No.2296 & 2297/Kol/2026 with an affidavit has been filed. Going over the contents of petition delay is hereby condoned.

2.

The brief facts of the case of the assessee is that assessee filed an application in Form No. 10(AB) for registration u/s 12A(1)(ac)(ii) of the Act. The assessee has been noticed but there was no compliance. As a result of which application for registration u/s 12A(1)(ac)(ii) has been rejected by the CIT(E) in limine.

Aggrieved by the said order assessee preferred appeal before us.

3.

The Ld. AR has only prayed that appeal of the assessee be remitted back and restored to the file of the CIT(E) with a direction to pass an order after hearing the assessee as the order passed by the CIT(E) in limine and not on merit. The Ld. DR did not raise any objection.

4.

Upon hearing the submission and on perusal of the impugned order, we find that assessee has applied registration u/s 12A(1)(ac)(ii) but there was no response on the notices issued by the CIT(E),as a result, CIT(E) dismissed the appeal in limine.

5.

Keeping in view the order passed by the CIT(E) 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

ITA No.2296 & 2297/Kol/2026 hear the assessee. Assessee is directed to cooperate in the remand proceedings.

6.

ITA 2296/2026

The present appeal relates to the rejection of approval u/s 80G(5)(ii) of the Act. The CIT(E) has rejected the application on the issue that regular registration u/s 12A is mandatory to grant approval and the assessee does not hold a valid registration,as a result, the application filed by the assessee is not maintainable.

Being aggrieved by the said order assessee preferred appeal before us.

7.

The Ld. AR submits that appeal of the assessee be remitted back to the file of the CIT(E) with a direction to pass order after passing order in the appeal filed by the assessee u/s 12A(1)(ac)(ii) of the Act which has been remanded back to the file of CIT(E ) for adjudication. Since we have already set aside the matter to the file of the CIT(E) in ITA No. 2297/2026 with a direction to pass order after hearing the assessee for grant of registration, hence the present appeal is also hereby remitted back to the file of the CIT(E) with direction to pass order after hearing the assessee and after adjudication in appeal no. 2297/2026.

ITA No.2296 & 2297/Kol/2026 In the result, both 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.2296 & 2297/Kol/2026

ITA No.2296 & 2297/Kol/2026

More judgments on Section 80G(5)(ii)

All 222 judgments and leading authorities on Section 80G(5)(ii) →

Recent GST High Court judgments

Search GST case law →