PAYAL SOCIAL AND CULTURAL ORGANISATION,KOLKATA vs. C.I.T.(EXEMPTION), KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA
Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय एवं Įी राकेश ͧमĮ, लेखा सटèय के सम¢
[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member]
I.T.A. No. 2052/Kol/2024
Assessment Year: NA

Payal Social and Cultural
Organization

(PAN: AAAAP 5441 P)
Vs.
CIT(Exemption), Kolkata
Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
24.04.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
.05.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Miraj D Shah, AR
For the revenue / राजèव
कȧ ओर से
Shri Kapil Mondal, Addl. CIT DR

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(A)] dated
09.08.2024. 2. Brief facts of the case of the assessee is that the assessee being a charitable organization applied for registration under new regime of charitable trust mentioning

I.T.A. No. 2052/Kol/2024
Assessment Year: 00
Payal Social and Cultural Organization sub-clause (vi) of Clause (ac) of Section 12A(1) of the Act and were allowed registration u/s 12A in terms of “order for provisional registration” on 31/12/2021. The trust has submitted application in form no. 10AB on 07/02/2024 for regular registration but the Ld. CIT(E) rejected the application in limine as the assessee failed to submit response.
3. Being aggrieved and dissatisfied the assessee preferred an appeal before us.
4. The Ld. A.R has only submitted before us that the assessee has to be given an opportunity to place all the facts before the Ld. CIT(E ).
5. Contrary to that the Ld. D.R did not raise any objection.
6. Upon hearing the submission of the counsel of the respective parties and on perusal of the facts, it appears that the assessee is a charitable organization under the Society Registration Act, he granted provisional registration, his application for granting registration u/s 12A(1)(ac)(iii) has been rejected as there was no reply or any response from the assessee.
7. Going over the facts of the case as well as considering the submission of the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(E ) with a direction to the Ld. CIT(E ) to consider the case of the assessee and pass a afresh order as per law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 7th May, 2025 (Rakesh Mishra /राकेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 7th May, 2025

SM, Sr. PS

I.T.A. No. 2052/Kol/2024
Assessment Year: 00
Payal Social and Cultural Organization

Copy of the order forwarded to: