LOKANAYAK JAYAPRAKASH MEMORIAL COMMITTEE,KOLKATA vs. CIT (EXEMPTIONS), KOLKATA

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ITA 2626/KOL/2024Status: DisposedITAT Kolkata24 July 2025Bench: him.2 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT determined that in the interest of substantive justice, the matter should be remanded back to the file of the Ld. CIT(E) for fresh consideration. The impugned order was set aside, and the Ld. CIT(A) was directed to provide an opportunity of being heard to the assessee before passing a speaking order.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(iii) along with Form 10AB. The Ld. Commissioner of Income Tax (Exemptions) rejected the application and cancelled the provisional registration due to the assessee's failure to respond to notices.

What were the issues?

Whether the Ld. CIT(E) was justified in rejecting the application for registration and cancelling the provisional registration without granting a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH”, KOLKATA

For Respondent: DR S.B. Chakraborthy, Sr. DR

Loknayak Jayaprakash Memorial Committee, KB-25, Salt Lake City Sector-III, 700098, West Bengal [PAN: AAATL5199B] ……..…...…………….... Appellant vs. Commissioner of Income Tax, (Exemptions), Kolkata, 10B, Middleton Row (6th Floor), Kolkata - 700071 ................................. Respondent Appearances by: Assessee represented by : P.K. Ray, Advocate Ripan Haldal, Advocate Trideep Rai, Advocate Department represented by : Sanat Kumar Raha, CIT-DR S.B. Chakraborthy, Sr. DR Date of concluding the hearing : 22.07.2025 Date of pronouncing the order : 24.07.2025 O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1.

The present appeal emanates from order u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961, passed by the Ld. Commissioner of Income of Income Tax (Exemptions), Kolkata [hereafter “the Ld. CIT(E)], vide order dated 28.10.2024.

1.1 In this case, the assessee filed an application on 29.04.2024 for seeking registration. The assessee also filed Form 10AB. It is seen from the impugned order that notices issued from the office of Ld. CIT(E) were not respond to by the assessee. Thereafter, the Ld. CIT(E) took an adverse view in the matter and not only was the application rejected but the Ld. CIT(E) also cancelled the provisional registration certificate issued to the assessee.

Loknayak Jayaprakash Memorial Committee The Assessee has approached the ITAT and the main grievance is that there were considerable details already available with the Ld. CIT(E) to have arrived at a judicious decision. Alternatively, the Ld.AR prayed for remanding this matter back to the file of Ld. CIT(A) for fresh consideration of the facts, which the assessee would present before him.

3.

The Ld. DR relied on the order of Ld. CIT(E).

4.

We have carefully considered the facts of the case and the documents before us. It is felt that in the interests of substantive justice, this matter deserves to be remanded back to the file of Ld. CIT(E) for fresh consideration. To this extent, we set aside the impugned order and direct that the Ld. CIT(A) should provide an opportunity of being heard to the assessee and thereafter pass a speaking order on the basis of facts presented before him.

5.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced on 24.07.2025

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