ASHRAMA PRAKTAN CHHATRA SANGHA,NARENDRAPUR vs. CIT(EXEMPTIONS),, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA

BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER
AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER
आयकर अपील सं/ITA No.1389 & 1390/KOL/2025
(निर्धारण वर्ा / Assessment Year :NA)
Ashrama Praktan Chhatra
Sangha,
At & Post : Narendrapur,
South 24 Parganas,
West Bengal-700103
Vs The CIT(Exemption), Kolkata

PAN No. :AAATA 8002 A (अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by Shri P.K.Ray & Trideep Nayak ARs
रधजस्व की ओर से /Revenue by : Shri Raja Sengupta, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 01/09/2025
घोषणा की तारीख/Date of Pronouncement : 04/09/2025
आदेश / O R D E R
Per Pradip Kumar Choubey, JM :

The assessee has filed these two appeals against the separate orders of the ld.CIT(Exemption), Kolkata both dated 21.12.2024. 2. Both appeals of the assessee are barred by 122 days each. In this regard, the assessee has filed an application along with affidavit for condonation of delay stating therein the sufficient reasons for condonation of delay to which ld.Sr. DR did not object. Considering the submissions of the ld.AR and looking to the facts of the case, we condone the delay of 122
days each in both the appeals and both appeals of the assessee are admitted for hearing.
3. It was submitted by the ld. AR that the ld. CIT(E) has erred in law in not having properly appreciate the replies of the assessee in rejecting the application Farm No. 10AB for approval of exemption under clause (iii) of ITA No.1389&1390/KOL/2025

2
first proviso to sub-section (5) of Section 80G of the Income Tax Act, e-filled by the assessee on 29.06.2024 in limine on the alleged ground that the assessee did not respond to the notices issued for hearing. Accordingly, the ld.AR prayed that assessee may be given one more opportunity to file the relevant documents to substantiate its case before the ld.CIT(E).
4. On the other hand, ld. CIT-DR vehemently supported the order of the ld. CIT(E).
5. Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(E) has rejected the application of the assessee filed for registration u/s.12A(ac)(1)(iii) of the Act and approval u/s.80G(5)(iii) of the Act and dismissed both the appeals of the assessee due to non-compliance made by the assessee. However, the ld. AR during the course of hearing requested for one more opportunity to prove its case by submitting relevant documents before the CIT(E). Therefore, in the interest of justice, we restore the issues in both the appeals to the file of ld.CIT(E) for readjudication afresh on merits after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. CIT(E), positively.

ITA No.1389&1390/KOL/2025

3
6. In the result, both appeal of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 04/09/2025. (RAJESH KUMAR) (PRADIP KUMAR CHOUBEY)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 04/09/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(