ASHOK SUR SMRITI FOUNDATION CHARITABLE TRUST,PAYRAGACHI SALUA, HABRA vs. CIT (EXMPTION), KOLKATA, INCOME TAX OFFICE, KOLKATA,

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ITA 60/KOL/2026Status: DisposedITAT Kolkata22 June 2026AY 2026-20272 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals as withdrawn, noting that this withdrawal would not prevent the assessee from challenging the earlier rejection orders. The Tribunal also suggested considering the time spent on these appeals for condoning any delay in challenging subsequent orders.

What were the facts?

The assessee filed appeals against the rejection of their application for registration under sections 12AA and 80G. The assessee's counsel sought withdrawal of the appeals to challenge the earlier rejection order.

What were the issues?

Whether the assessee should be allowed to withdraw their appeals against the rejection of registration under sections 12AA and 80G, and if the withdrawal would prejudice their right to challenge prior rejection orders.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri C.P Jena, CS
For Respondent: Shri Raman Garg, CIT DR
Hearing: 18.06.2026Pronounced: 22.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.60 & 61/KOL/2026 Assessment Year: 2026-27 Ashok Sur Smriti Foundation Vs. CIT(Exemption), Kolkata Charitable Trust West Bengal-700071 Payragachi Salua, Habra, North 24 Parganas, West Bengal-743263 [PAN: AAITA6199E] APPELLANT RESPONDENT Appellant by : Shri C.P Jena, CS Respondent by : Shri Raman Garg, CIT DR Date of hearing : 18.06.2026 Date of Pronouncement : 22.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: These two appeals are filed by the Assessee against the order of the Commissioner of Income Tax (Exemption)-, Kolkata (‘Ld. CIT(E)’ for short) dated 13.12.2025 wherein the Application filed by the Assessee for grant of registration u/s 12AA and 80G of the Income Tax Act, 1961 ('Act' for short) has been rejected. 2. The Ld. Counsel for the Assessee after arguing for some time, sought for withdrawal of the captioned Appeals and also sought for leave of this Tribunal to challenge the earlier rejection of the application order dated 20.03.2025.

ITA Nos. 60 & 61/Kol/2026 Ashok Sur Smriti Foundation Charitable Trust; A.Y: 2026-27 3. The Ld. DR has not objected for withdrawal of the captioned Appeals. 4. In view of the above, recording the submission of the Ld. AR we dismiss the captioned Appeals as withdrawn and the withdrawal of the present Appeals shall not come in the way of the Assessee challenging earlier rejection orders dated 20.03.2025. Further we observed that the time consumed in the present Appeals may be considered for condoning the delay in filing the Appeals challenging the subsequent rejection order passed by the Ld. CIT(E)-Kolkata.

Order pronounced on 22.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22.06.2026 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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