AT TAWHEED EDUCATION AND WELFARE TRUST,HOOGHLY vs. CIT (EXEMPTION), , KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 350/Kol/2025
Assessment Year: 2024-25

At Tawheed Education and Welfare
Trust

(PAN: AADTA 2784 Q)
Vs.
CIT(Exemption), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
22.05.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
02.07.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Smt. Saswati Mitra Dutta, Advocate
Smt. Rajashree Dutta, Advocate

For the revenue / राजèव
कȧ ओर से
Shri Raja Sengupta, CITDR

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption), - Kolkata (hereinafter referred to as the Ld. CIT(E)] dated
21.12.2024 for AY 2024-25. 2. Brief facts of the case of the assessee is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) in form no. 10AB in response to the notice, the assessee

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I.T.A. No. 350/Kol/2025
Assessment Year: 2024-25
At Tawheed Education and Welfare Trust .

submitted various details along with supporting evidence. The Ld. CIT(E ) asked some quarries from the assessee but there was no reply, as a result of which, the application filed by the assessee is treated as non-maintainable and provisional registration issued to the assessee has also been cancelled.
3. Being aggrieved and dissatisfied the assessee preferred an appeal before us.
4. The Ld. AR instead of arguing into the merit of the case has only prayed that the assessee has to give an opportunity to furnish all the details as asked by the Ld. CIT(E).
5. Contrary to that the ld. D.R did not raise any objection.
6. On perusal of the order of Ld. CIT(E ), it appears to us the Ld. CIT(E ) asked certain clarification by issuing notice, the assessee did not , as a result of which, the application of the assessee has been rejected. Before us, the assessee has submitted that the assessee is ready to submit all the documents as required by the Ld. CIT(E ) for registration. Keeping in view, the submission made by the assessee and the order passed by the Ld. CIT(E ), we are inclined to restore the appeal back to the file of Ld. CIT(E ) after giving an opportunity to the assessee to submit all the necessary papers.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 2nd July, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: June, 2025

SM, Sr. PS

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I.T.A. No. 350/Kol/2025
Assessment Year: 2024-25
At Tawheed Education and Welfare Trust .

Copy of the order forwarded to: