BARJORA GRAMYA SOLOANA BABA BHUBANESWAR WELFARE SOCIETY,BARJORA vs. CIT(EXEMPTION), KOLKATA

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ITA 922/KOL/2025Status: DisposedITAT Kolkata03 July 2025AY 2025-26Bench: us and heard the Ld. DR. We find that in this case the assessee deserves another chance to present the requisite clarifications and required documents before the Ld. CIT(E). Accordingly, we set aside the impugned order and remand the same back to the file of Ld. CIT(E) for fresh consideration. The assessee would do well to comply with the notices issued for hearing from the office of Ld. CIT(E).2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee deserved another opportunity to present the required clarifications and documents. Therefore, the impugned order of the Ld. CIT(E) was set aside, and the matter was remanded back for fresh consideration. The assessee is advised to comply with notices from the Ld. CIT(E).

What were the facts?

The assessee, Barjora Gramya Soloana Baba Bhubaneshwar Welfare Society, applied for registration under Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961. The Ld. CIT(E) dismissed the application due to the assessee's failure to respond to multiple opportunities for clarification. The assessee was unrepresented during the tribunal hearing.

What were the issues?

Whether the CIT(E) was justified in dismissing the application for registration under Section 12A(1)(ac)(vi)(B) due to non-compliance, or if the assessee should be granted another chance to provide clarifications.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B)

AI-generated summary — verify with the full judgment below

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

Barjora Gramya Soloana Baba Bhubaneshwar Welfare Society, C/o Pranab Mondal Barjora Baba Bhubaneshwar, Barjora, Bankura, Sadar, Bankura - 722202 [PAN: AADAB5538Q] ……..…...…………….... Appellant vs. CIT (Exemption), Aayakar Bhawan, P-7, Chowringhee Square, Esplanade, Kolkata - 700069 ............................. Respondent Appearances by: Assessee represented by : None Department represented by : Raja Sengupta, CIT-DR Date of concluding the hearing : 01.07.2025 Date of pronouncing the order : 03.07.2025 O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1.

In this case, the Ld. Commissioner of Income Tax (Exemptions) [hereafter “the Ld. CIT(E)”] has passed an order dated 24.02.2025 through which the assessee’s application seeking registration u/s 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961 (hereafter “the Act”) has been dismissed on account of there being no response to several opportunities given by the Ld. CIT(E) for seeking certain clarifications etc. Thereafter, the Ld. CIT(E) rejected the application of the assessee.

1.1 On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR took us through the impugned order and pointed out that in the absence of clarification regarding the terms of notices issued by

2.

We have carefully considered the documents placed before us and heard the Ld. DR. We find that in this case the assessee deserves another chance to present the requisite clarifications and required documents before the Ld. CIT(E). Accordingly, we set aside the impugned order and remand the same back to the file of Ld. CIT(E) for fresh consideration. The assessee would do well to comply with the notices issued for hearing from the office of Ld. CIT(E).

3.

In result, this appeal is allowed for statistical purposes.

Order pronounced on 03.07.2025

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