JAN SEVA TRUST,KOLKATA vs. COMMISSIONER OF INCOME TAX, EXEMPTION, KOLKATA, 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. 2100/Kol/2024
Assessment Year: 2025-26

Jan Seva Trust

(PAN: AAATJ 1992 J)
Vs.
CIT (Exemption), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
06.02.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
25.02.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Tej Mohan, A.R

For the revenue / राजèव
कȧ ओर से
Shri Subhendu Datta, CITDR

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. 2. 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

2
I.T.A. No. 2100/Kol/2024
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 ).
3. 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).
4. 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 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 25th February, 2025

SM, Sr. PS

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I.T.A. No. 2100/Kol/2024
Assessment Year: 2025-26
Jan Seva Trust

Copy of the order forwarded to: