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

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ITA 350/KOL/2025Status: DisposedITAT Kolkata02 July 2025AY 2024-25Bench: 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 Vs. CIT(Exemption), Kolkata Trust (PAN: AADTA 2784 Q) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 22.05.2025 Date of Pronouncement/ आदेश उ‌द्घोषणा की तिथि 02.07.2025 For the assessee / निर्धारिती की ओर से Smt. Saswati Mitra Dutta, Advocate Smt. Rajashree Dutta, Advocate For the revenue / राजस1 pages

AI SummaryAllowed

Facts

The assessee filed an application for registration u/s 12A(1)(ac)(iii) which was treated as non-maintainable and cancelled by the Ld. CIT(E) for not providing requested details and clarifications. The assessee appealed this order.

Held

The Tribunal restored the appeal to the file of the Ld. CIT(E), allowing the assessee an opportunity to submit all necessary documents for registration, as the assessee expressed readiness to do so.

Key Issues

Whether the Ld. CIT(E) was justified in rejecting the application for registration without granting a proper opportunity to the assessee to furnish the required documents.

Sections Cited

12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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.

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 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.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.

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).

Contrary to that the ld. D.R did not raise any objection.

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.