R N PUSHPA DEVI SONTHALIA TRUST,KOLKATA vs. CIT(EXEMPTION), KOLKATA, , KOLKATA

PDF · subscribers
ITA 1807/KOL/2026Status: DisposedITAT Kolkata12 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s orders and restored the appeals to the CIT(E)'s file for fresh adjudication. The assessee will be given an adequate opportunity to produce details.

What were the facts?

The assessee filed appeals against the CIT(E)'s order rejecting registration under sections 12A and 80G. The assessee had not produced necessary details before the CIT(E).

What were the issues?

Whether the rejection of registration under sections 12A and 80G was justified without providing the assessee an opportunity to furnish details.

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, “D” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

For Appellant: Shri Manoj Kataruka, AR
For Respondent: Shri Sanjit Kr. Das, CIT-DR
Hearing: 12.06.2026Pronounced: 12.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.1806 & 1807/Kol/2026

R N Pushpa Devi Sonthalia CIT (Exemption), Kolkata Trust Vs Anand Kiran, 116A, Regent Park, Tollygunge, Kol-40. (PAN: AACTR5092F) (Appellant) (Respondent)

Assessee by : Shri Manoj Kataruka, AR Revenue by : Shri Sanjit Kr. Das, CIT-DR Date of Hearing : 12.06.2026 Date of Pronouncement : 12.06.2026

ORDER Per George Mathan, JM: These are the appeals filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as the ‘CIT(E)’] rejecting the registration u/s 12A and 80G both dated 30.03.2026 respectively.

2.

Shri Manoj Kataruka, AR represented on behalf of the assessee and Sanjit Kr. Das, CIT-DR represented on behalf of the revenue.

3.

These are the appeals for early hearing which was fixed for today i.e. 12.06.2026. Early hearing applications are accepted and the appeals are being disposed off.

ITA No.1806&1807/Kol/2026 4. A perusal of the facts in the present case shows that the assessee has not produced details before the ld. CIT(E). The ld. CIT-DR did not oppose if the issues are being restored to the file of the ld. CIT(E) for readjudication. This being so, the issues in both the appeals are restored to the file of the ld. CIT(E) for readjudication after granting adequate opportunity to produce the details before the ld. CIT(E). Consequently, we set aside the orders of the ld. CIT(E) rejecting the registration u/s 12A and 80G dated 30.03.2026 in both cases and restore the appeals before the ld. CIT(A) for de novo adjudication to pass a fresh order after considering the details of the assessee.

5.

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

Order pronounced in the open court on 12/06/2026. Sd/- Sd/- [Laxmi Prasad Sahu] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 12/06/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

ITA No.1806&1807/Kol/2026

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

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →