SHIVAYAJNA SAMITY ,COOCH BEHAR vs. CIT (EXEMPTION), , KOLKATA

Per Pradip Kumar Choubey, JM:

These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Exemption) Kolkata [hereinafter referred to as the “Ld. CIT(E)”] dated 20.12.2024. 409/KOL/2025
02. First, we take up the issue in ITA No. 409/KOL/2025. 03. The brief facts of the case is that the assessee filed an application for registration u/s 12A(1)(ac)(iii) of the Income-tax Act, 1961
(the Act) in form no. 10AB. Notice has been issued to the assessee by the ld. CIT (E), thereby asking some clarification but assessee
M/s Shivayajna Samity
ITA Nos.409 & 410/KOL/2025

failed to do so, as a result of which, application filed by the assessee treated as non-maintainable and provisional certificate issued to the assessee has also been canceled.
04. Being aggrieved and dissatisfied, the assessee has preferred the appeal.
05. The ld. AR has simply prayed that assessee has to give an opportunity to place or furnish the documents as desired by the ld.
CIT (E) by remitting the appeal of the assessee in the file of the ld. CIT (E) for fresh consideration.
06. The ld. DR did not raise any objection.
07. Upon hearing the submissions of the respected parties, we have gone through the order passed by the ld. CIT (E) and find that application filed by the assessee has been rejected as assessee failed to furnish the details as asked for. The assessee is a trust and he has granted provisional registration u/s 12AB for a period of three years. Keeping in view the order passed by the ld. CIT(E) as well as the submissions made by the assessee, we are inclined to restore the appeal of the assessee before the ld. CIT (E) for fresh adjudication after hearing the assessee.
410/KOL/2025
08. The brief facts of the case is that the assessee filed an application for approval u/s 80G(5)(iii) of the Act in Form No. 10AB. A clarification was sought by the ld. CIT (E) but the assessee did not M/s Shivayajna Samity
ITA Nos.409 & 410/KOL/2025

comply with the said notices. The ld. CIT (E) has rejected the application when assessee failed to file the regular registration before the ld. CIT (E).
09. Being aggrieved and dissatisfied, the assessee has preferred the appeal before us.
010. The assessee has only prayed to give an opportunity to place the regular registration before the ld. CIT(E).
011. The ld. DR did not raise any objection.
012. Going over the order passed as well as the facts of the case, we are inclined to restore the appeal of the assessee before the ld.
CIT (A) to pass a fresh order after giving an opportunity to the assessee to place all those documents necessary to grant registration. The Ld. CIT (E) directed to pass a fresh order after hearing the assessee.
013. In the result, both the above appeals are hereby allowed for statistical purposes.
Order pronounced in the open court on 24.06.2025. (RAKESH MISHRA)
(PRADIP KUMAR CHOUBEY)
(ACCOUNTANT MEMBER)
(JUDICIAL MEMBER)

Kolkata, Dated:24.06.2025
Sudip Sarkar, Sr.PS
M/s Shivayajna Samity
ITA Nos.409 & 410/KOL/2025

Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//

Sr. Private Secretary/ Asst.