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Facts
The assessee filed an application for registration under Section 12A and approval under Section 80G of the Income Tax Act. The CIT(Exemption) rejected the application. The assessee appealed this rejection.
Held
The Tribunal noted that similar cases were restored to the CIT(E) for fresh consideration. The Tribunal set aside the order of the CIT(E) and remanded the matter back for a fresh decision after providing the assessee an adequate opportunity to be heard.
Key Issues
Whether the CIT(Exemption) rightly rejected the application for registration under Section 12A and approval under Section 80G without granting adequate opportunity to the assessee for proper representation and submission of documents.
Sections Cited
12A, 80G, 12A(1)(ac)(vi)(B)
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench :
This is an appeal filed by the assessee against the order of the ld. CIT(Exemption), Kolkata, dated 27.06.2025.
It was submitted by the ld. AR that the only issue in assesse’s appeal with respect of rejection of application filed in Form 10AB seeking registration u/s.12A of the Act and approval u/s.80G of the Act. It was the submission that the assessee is a trust and engaged in charitable activities. The assessee filed an application on 18.10.2024 for registration u/s.12A(1)(ac)(vi)(B) of the Act in Form No.10AB. However, the ld. CIT(E) rejected the application of the assessee for registration u/s.12A of the Act along with approval u/s.80G of the Act. It was the submission that the provisional registration u/s.12A of the Act was granted for assessment year 2022-2023, 2023-2024 and 2024-2025. Therefore, the assessee may be given one more opportunity to represent its case before the ld. CIT(E) for which the assessee would be able to produce all such documents as required by the ld. CIT(E). In this regard, ld. AR relied on the order of the coordinate bench of the Tribunal in the case of Chintpurni Mandir (Braham Akhara), Prabandhak Committee, passed in order dated 17.12.2025 and the order of ITAT Kolkata Bench of the Tribunal in the case of Mallarpur Naisuva, passed in order dated 06.11.2025, wherein in similar circumstances, both the benches of the Tribunal in the above cases have restored the issue to the file of ld. CIT(E) for deciding the application of the assessee afresh.
In reply, ld. CIT-DR vehemently supported the order of the ld. CIT(E).
We have considered the rival submissions. A perusal of the orders of both the coordinate benches of the Tribunal, referred to supra, the assessee is required to make necessary application before the ld. CIT(E) which shall be decided by the ld. CIT(E) afresh after taking into consideration the facts and circumstances of the case. Hence, the order of the Ld. CIT (Exemption) is hereby set aside and the matter is remanded to him for deciding the application afresh following the directions of the Tribunal given in the cases referred to supra, after granting adequate opportunity of being heard to the assessee and considering the reply to be filed by the assessee. The ld. CIT(E) shall pass a speaking order.