DWARKANATH KOTNIS MEMORIAL TRUST AND MEDICAL RESEARCH ASSOCIATION,KOLKATA vs. CIT (EXEMPTION), KOLKATA

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ITA 338/KOL/2026Status: DisposedITAT Kolkata24 April 20262 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(Exemption) to grant the assessee an opportunity to present its case on merits. The CIT(Exemption) was directed to re-adjudicate the registration applications after providing a proper hearing.

What were the facts?

The assessee trust applied for registration under Section 12A and 80G of the Income Tax Act. The CIT(Exemption) rejected the applications due to non-compliance by the assessee.

What were the issues?

Whether the CIT(Exemption) rightly rejected the applications for registration due to alleged non-compliance without providing adequate opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”BENCH KOLKATA

Before: Shri Rajesh Kumar, AccountantMember & Shri Pradip Kumar Choubey, JudicialMember

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA Nos.337&338/Kol/2026 Dwarkanath Kotnis Memorial Trust And Medical Research Association…………………...………...………..............................……….……Appellant C/o M/s SalarpuriaJajodia& Co., 7, C R Avenue, 3rd Floor, Kol-700072. [PAN: AABTD7516M] vs. CIT(Exemption), Kolkata….………..….……………………...……...…..…..Respondent Appearances by: Shri Siddharth Jhajharia, FCA, appeared on behalf of the appellant. Shri Praveen Kishore, Cit-DR, appeared on behalf of the Respondent. Date of concluding the hearing : April 23, 2026 Date of pronouncing the order : April 24,2026 ORDER Per Rajesh Kumar, Accountant Member: Both the appeals filed by the assessee are against the orders both dated 09.04.2024 passed by the ld. CIT(Exemption), Kolkata rejecting the application for registration u/s 12A & 80G(5) of the Income Tax Act (hereinafter the ‘Act’).

2.

After hearing the rival contentions and perusing the material available on record, we observe that the ld. CIT(E) rejected the application filed by the assessee in Form 10AB for registration u/s.12A(1)(ac)(ii) of the Act on the ground of non-compliance by the assessee before the ld. CIT(E). Similarly the application for grant of registration filed in Form 10AB under clause (ii) of the second proviso to

ITA No.337&338/Kol/2026 sub-section(5) of section 80G of the Act was also dismissed for non compliance. Therefore, in the interest of justice and fair play, the assessee needs to be given one more opportunity to present its appeals on merits before the ld. CIT(E). Consequently, we restore these appeals to the file of ld. CIT(E) with a direction to re-adjudicate the issue of registration u/s.12A(1)(ac)(ii) of the Act after granting the assessee adequate opportunity of being heard. The assessee is also directed to positively cooperate in the set aside proceedings.

3.

In the result, appeals of the assessee are allowed for statistical purposes Kolkata, the 24th April, 2026.

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

Dated: 24.04.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

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

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