SURI HANDS OF LOVE WELFARE SOCIETY,SURI vs. CIT (EXEMPTION),, KOLKATA

IN THE INCOMETAXAPPELLATE TRIBUNAL “D” BENCH, KOLKATA Before ShriRajesh Kumar, Accountant Member and ShriPradip Kumar Choubey, Judicial Member ITA No.2839/Kol/2025

Suri Hands of Love Welfare Society………………….………………………….Appellant At Sonatore Para, P.O.- Suri, P.S- Suri, Suri, Birbhum, West Bengal- 731101 [PAN No. ABNAS4904L] Vs. CIT (Exemption),,……………………..…………….………... Respondent, 10B, Middleton Row (6th Floor) Kolkata- 700071 Appearances by: Shri P.K. Ray, A.R, appeared on behalf of the Appellant. Shri, Sanat Kumar Raha, CIT (DR),appeared on behalf of the Respondent. Date of concluding the hearing : May 19, 2026 Date of pronouncing the order :May 20 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the Assessee is directed against the order dated 21.09.2025 of the Office of the Income Tax Officer passed under Section 12A(1)(ac)(iii)of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). 2. The brief facts of the case of the assessee are that assessee being an welfare society filed an application for registration u/s 12A(1)(ac)(iii) in form No. 10AB. Assessee has been asked to submit documents in support of the registration but the assessee did not comply with the notice, as a result of which, application filed by the assessee treated as non-maintainable and rejected.

ITA No.2839/Kol/2025 Aggrieved by the said order assessee preferred appeal before us. The Ld. AR challenges the very impugned order thereby submitting that assessee has to give an opportunity to place his case before the CIT(E) as the application of the assessee has been rejected when there was no reply filed by the assessee Ld. DR did not raise any objection in remitting the appeal to the file of CIT(E). 3. Upon hearing the submission of the counsel of the respective parties and on perusal of the impugned order, we find that assessee has been asked to explain the query made by the CIT(E), but the assessee did not furnish any reply, as a result of which the application filed by the assessee has been rejected. 4. Keeping in view the submission made by the assessee and considering the order passed by the CIT(E),we are inclined to restore the appeal of the assessee to the file of the CIT(E) for fresh consideration by affording an opportunity to the assessee to place his case. The order of the CIT(E) as hereby set aside, appeal of the assessee is remitted back to the file of CIT(E). Assessee is directed to cooperate in the remand proceeding. As a result, the appeal of the assessee is allowed for the statistical purpose. Kolkata, the 20th May, 2026.

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

ITA No.2839/Kol/2025 Dated:. . 20 05.2026. DC, PS

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

ITA No.2839/Kol/2025