ST. JOANS EDUCATIONAL TRUST,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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ITA 522/KOL/2026Status: DisposedITAT Kolkata25 June 2026AY 2024-20253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter to the CIT(E) for fresh adjudication. The CIT(E) was directed to provide the assessee with a reasonable opportunity of being heard.

What were the facts?

The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(E) for non-compliance with notices. The assessee claimed technical issues with the portal prevented them from responding.

What were the issues?

Whether the rejection of the registration application by the CIT(E) for non-compliance was justified, and if the assessee should be granted another opportunity to present their case.

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

For Appellant: Shri A.K. Tibrewal, AR
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 16.06.2026Pronounced: 25.06.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata, (hereinafter referred to as the “Ld. CIT(A)”] dated 21.06.2024 for the AY 2024-25.

2.

At the outset, we note that the appeal of the assessee is barred by limitation by 529 days, for which condonation petition has been filed. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R strongly raised objection to the condonation of the delay. After hearing the rival contentions and perusing the materials available on record, we find that

3.

The brief facts of the case of the assessee is that the assessee filed the application in form no.10AB for registration u/s 12A(i)(ac)(iii) of the Income-tax Act, 1961 . Notice was issued by the CIT (E) but assessee did not file any reply to the questionnaire issued by the ld. CIT (A). As a result of which application for registration u/s 12A(i)(ac)(iii) of the Act was rejected by the ld. CIT (E) in limine.

4.

The ld. AR submitted that no functional option was available on the portal to submit response of notice dated 11.06.2024 by CIT(E). Therefore, the ld. Counsel for the assessee prayed that assessee may be given one more opportunity to place all the documents required for the registration before the ld. CIT (E) as ld. CIT(E) has passed the order not on merit but for non-compliance in limine.

5.

The ld. DR did not raise any objection.

6.

After hearing the rival contentions and perusing the materials available on record, we find that application for registration u/s 12A(1)(ac)(iii) of the Act was rejected in limine by the ld. CIT (E) when the assessee did not respond to the notices issued by the ld. CIT (E).We note that the registration was granted for earlier three years and subsequent years as well. The ld. AR also submitted that no functional option was available on the portal to submit response to the notices issued by the ld. CIT(E). Keeping in view the submission made

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 25.06.2026.

Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 25.06.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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