OPERATION STRAIGHT SPINE,KOLKATA vs. CIT(EXEMPTION), KOLKATA

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ITA 217/KOL/2024Status: DisposedITAT Kolkata23 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the matter back to the CIT(Exemption) with a direction to decide the application after the appellant produces the FCRA Certificate. The appellant was also given liberty to produce supporting documents.

What were the facts?

The appellant applied for registration under Section 12A(1)(AC)(iii) of the Income Tax Act. The CIT(Exemption) rejected the application because the appellant had not provided FCRA registration details.

What were the issues?

Whether an application for registration under Section 12A(1)(AC)(iii) can be rejected solely for non-production of FCRA details when the certificate is pending. Whether the matter should be remanded to allow the appellant to produce the FCRA certificate.

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, “B” BENCH,

For Appellant: Shri R.K. Singh
For Respondent: Shri Sanjit Kumar Das, CIT DR
Hearing: 17.06.2026Pronounced: 23.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.217/KOL/2024 Operation Straight Spine Vs. CIT(Exemption), Kolkata 3rd Floor, Amrapali Palace, 30, West Bengal-700071 Ballygunge Place, Kolkata-700019 [PAN: AAATO8288Q] APPELLANT RESPONDENT Appellant by : Shri R.K. Singh Respondent by : Shri Sanjit Kumar Das, CIT DR Date of hearing : 17.06.2026 Date of Pronouncement : 23.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present appeal is filed by the Appellant against the order of Ld. Commissioner of Income Tax (Exemption)–Kolkata (‘Ld. CIT(E)’ for short), dated 28.12.2023.

2.

The appellant filed an Application u/s 12A(1)(AC)(iii) of the Income Tax Act, 1961 (‘Act’ for short) for grant of registration. The said application has been rejected by the Ld. CIT(E)-Kolkata vide Order dated 28.11.2023 on the ground that the Appellant has not produced the FCRA registration details.

ITA No.217/Kol/2024 Operation Straight Spine 3. The Ld. Counsel for the Appellant submitted that the Appellant has applied for FCRA Certificate and awaiting for the grant of certificate by the concerned Authority, therefore, sought for remanding the matter to the file of the CIT(Exemption), enabling the appellant to produce the FCRA Certificate in order to procure the registration u/s 12A(1)(AC)(iii) of the Act.

4.

Per contra, the Ld. Department's Representative submitted that the Appellant has not produced the FCRA Certificate, which is the requirement of the law, therefore, the Ld. CIT(E) has rightly rejected the application, thus, submitted that the grounds of Appeal of the Appellant are devoid of merit. Therefore, sought for dismissal of the Appeal.

5.

We have heard the parties and perused the material available on record. The Application for grant of registration u/s 12A(1)(AC)(iii) of the Act has been rejected by the Ld. CIT(E) mainly on the ground that the Appellant has not produced FCRA Certificate. The Appellant claims to have applied for the Certificate which is due to be issued by the concerned authority. Considering the above facts and circumstances, we remand the matter to the file of the Ld. CIT(E) with a direction to produce the FCRA Certificate and the CIT(E) has

ITA No.217/Kol/2024 Operation Straight Spine directed to decide the Application filed by the Appellant in accordance with law. The Appellant is also at liberty to produce any/all documents in support of its claim.

6.

In the result, Appeal of the Appellant is partly allowed for statistical purposes.

Order pronounced on 23.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.06.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

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