JAN SEVA TRUST,KOLKATA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, KOLKATA, KOLKATA

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ITA 2100/KOL/2024Status: DisposedITAT Kolkata25 February 2025AY 2025-26Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 2100/Kol/2024 Assessment Year: 2025-26 Jan Seva Trust Vs. CIT (Exemption), Kolkata (PAN: AAATJ 1992 J) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई की तिथि 06.02.2025 Date of Pronouncement/ आदेश उ‌द्घोषणा की तिथि 25.02.2025 For the assessee / निर्धारिती की ओर से Shri Tej Mohan, A.R For the revenue / राजस्व की ओर से Shri Subhendu Datta, CITDR ORDER / आदेश Per Pradip Kumar1 pages

AI SummaryAllowed

Facts

The assessee, Jan Seva Trust, filed an application for registration under Section 12A(1)(AC)(iii) of the Act. The CIT(E) rejected the application in limine without providing an opportunity for the assessee to present its case or evidence. The assessee appealed this decision.

Held

The Tribunal found that the assessee was not given an opportunity to be heard. Therefore, the Tribunal restored the case to the file of the CIT(E) for fresh adjudication, directing the assessee to submit all documentary evidence.

Key Issues

Whether the CIT(E) erred in rejecting the assessee's application for registration without providing an opportunity of being heard.

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 order of Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(E)] dated 09.09.2024 for AY 2025-26.

The Ld. Counsel of the assessee has challenged the impugned order of the Ld. CIT(A) only on this ground that the Ld. CIT(A) has rejected the application of the assessee which has been filed for registration u/s 12A(1)(AC)(iii) of the Act in limine Assessment Year: 2025-26 Jan Seva Trust without giving an opportunity to the assessee. The Ld. Counsel for the assessee submits that the assessee is a trust and it has filed application I Form no. 10AD for registration but his application has been rejected by the Ld. CIT(A) as there was no reply and responses from the assessee. The prayer of the ld. Counsel for the assessee is that the assessee has to be given an opportunity to place all the documentary evidences before the Ld. CIT(E ).

Contrary to that the Ld. D.R though supports the impugned order of the Ld. CIT(A) but did not raise any objection in restoring the case before the Ld. CIT(E).

Going over the facts of the case, we find that the assessee filed an application on 30.03.2024 in Form 10AD for registration us/ 12A(1)(AC)(iii) of the Act but since there was no compliance on behalf of the assessee. The Ld. CIT(E) has rejected the application in limine. Going over the facts of the case, we are inclined to give an opportunity to the assessee to place its case before the Ld. CIT(E). Accordingly, the case of the assessee is hereby restored into the file of Ld. CIT(E) for fresh adjudication. The assessee is directed to place all the documentary evidences before the Ld. CIT(E).

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 25th February, 2025