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Facts
J. C. Sarkar Memorial Institution applied for registration under Section 80G(5)(iii), but the application was rejected in limine by the CIT(E) due to non-compliance with a notice for document verification. The assessee contended they already had Section 12A approval and there were no changes in their activities.
Held
The Tribunal condoned the delay in filing the appeal. Recognizing the application was rejected in limine and in the interest of justice, the Tribunal remitted the case back to the CIT(E) for fresh consideration, directing the CIT(E) to pass a fresh order after hearing the assessee and considering all documentary evidence.
Key Issues
1. Condonation of delay in filing the appeal. 2. Validity of rejecting a Section 80G registration application in limine due to non-compliance, despite existing Section 12A approval. 3. Whether to restore the matter for fresh consideration by the CIT(E).
Sections Cited
80G(5)(iii), 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
These are the appeals preferred by the assessee against the separate orders of Commissioner of Income Tax (Exemption), -Kolkata (hereinafter referred to as the Ld.
& 1059/Kol/2025 Assessment Years: NA JC Sarkar Memorial Institution CIT(A)] dated 08.08.2023. In both the appeals, issues are common, hence taken up together for disposal by taking in as a lead case.
It appears from the report of the registry that the appeal has been filed after statutory limitation, for this the assessee has filed condonation petition. On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.
Brief facts of the case of the assessee are that the assessee filed an application in Form no. 10AB for registration under Clause (iii) of Second Proviso to Sub-section (5) of Section 80G of the Act. An opportunity was given to the assessee but there was no compliance, as a result of which the application for registration under Clause (iii) of Second proviso to Sub-section (5) of Section 80G has been rejected in limine.
Aggrieved by the said order, the assessee preferred an appeal before us.
The Ld. A.R submits that the Ld. CIT(E) has failed to appreciate the facts the assessee was already enjoying the approval u/s 12A of the Act and there has not been any changes anything of the activities of the institution.
The Ld. D.R did not raise any objection in remitting the appeal of the assessee back to the file of Ld. CIT(E ) for fresh consideration.
Upon hearing the submission of the counsel of respective parties and on perusal of order of Ld. CIT(E ) it appears to us that the application has been rejected in limine, as there was no response submitted by the assessee when notice have been issued to produce relevant documents for verification. The only prayer of the AR is that the appeal of the assessee be remitted back to the file of Ld. CIT(E ) for fresh consideration with a direction to consider the documentary evidence filed by the assessee and passed afresh order.
& 1059/Kol/2025 Assessment Years: NA JC Sarkar Memorial Institution 8. Going over the order passed by the Ld. CIT(E ) and considering the submission made by the AR for the interest of justice, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) for fresh consideration with a direction to pass an order afresh after hearing the assessee.
In the result, both the appeals are allowed for statistical purposes.
Order is pronounced in the open court on 22nd July, 2025
Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 22nd July, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- J. C Sarkar Memorial Institution, Salarpuria Jajodia & Co. 7, Chittaranjan Avenue, Kolkata-700069 2. Respondent – CIT(Exemption), Kolkata 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail)