HIRALAL MADANLAL BAJAJ CHARITY TRUST,KOLKATA vs. CIT, EXEMPTION,, 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. 2188/Kol/2024
Assessment Year: NA

Hiralal Madanlal Bajaj Charity
Trust

(PAN: AAATH 4211 L)
Vs.
CIT(Exemption), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
31.12.2024
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
17.01.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shir Siddharth Agarwal, Advocate

For the revenue / राजèव
कȧ ओर से
Shri B. Satyanarayana Raju, CIT DR

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(A)] dated
08.05.2023. 2. At the outset, there is a delay of 457 days in filing the appeal. The Ld. Counsel for the assessee filed condonation petition for explaining the delay. The Ld. DR did not 2

I.T.A. No. 2188/Kol/2024
Assessment Year: NA
Hiralal Madanlal Bajaj Charity Trust raise any objection on this issue. Therefore, we condone the delay and admit the appeal for hearing.
3. The Ld. Counsel for the assessee instead of argument on merit has submitted that the Ld. CIT(E ) has dismissed his application for approval u/s 12(A)(1)(ac)(iii) of the Act only on this ground that the assessee did not submit any response though he received the notice available in the e-portal of the Act. The Ld. Counsel submits that the assessee has been given an opportunity to place his case before the Ld. CIT(E ) as the assessee is a charitable trust entitled to get approval u/s 12(1)(ac)(iii) of the Act and he has already filed form No. 10AB with his application.
4. The Ld. D.R supports the impugned order.
5. Going over the order passed by the Ld. CIT(A), it appears to us the assessee filed an application for approval u/s 12(1)(ac)(iii) of the Act in form no. 10AB. A clarification was sought but there was no response from the side of the assessee. The assessee has submitted before us that he did not receive any notices or order for a registration issued by the CIT(E ) and he has been given an opportunity. Considering the submission of the Ld. Counsel for the assessee as well as going over the facts of the case, we are inclined to afford an opportunity to the assessee to place his case before the Ld. CIT(E ). Accordingly, the order passed by the Ld. CIT(E ) is hereby set aside and the Ld. CIT(E ) is directed to pass a fresh order after hearing the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 17th January, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 17th January, 2025
SM, Sr. PS

I.T.A. No. 2188/Kol/2024
Assessment Year: NA
Hiralal Madanlal Bajaj Charity Trust

Copy of the order forwarded to: