M/S ABCI CHARITABLE TRUST,KOLKATA vs. CIT, (EXEMPTION), KOLKATA, KOLKATA

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ITA 1027/KOL/2017Status: DisposedITAT Kolkata03 October 20184 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions) order was a non-speaking order, violating the principles of natural justice by not assigning reasons or providing cogent evidence for rejection. Therefore, the CIT(Exemptions) was directed to grant approval.

What were the facts?

The assessee trust applied for approval under Section 80G of the Income Tax Act. The CIT(Exemptions) rejected the application without providing specific reasons or a speaking order.

What were the issues?

Whether the rejection of an application for approval under Section 80G without a speaking order and proper reasons violates natural justice.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH

Before: SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM

For Appellant: Shri M. D. Shah
Hearing: 12/07/2018Pronounced: 03/10/2018

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- M/s ABCI Charitable Trust 1. ��यथ� / The Respondent.- C.I.T.(Exemptions), Kolkata 2. आयकर आयु�त(अपील) / The CIT(A)- Kolkata. 3. आयकर आयु�त / CIT- Kolkata. 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता 5. / DR, ITAT, Kolkata गाड� फाईल / Guard file. 6.

//True Copy// By Order

Senior Private Secretary, Head of Office/D.D.O, I.T.A.T, Kolkata Benches, Kolkata.

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