ROTARY CLUB OF BALLYGUNGE CHARITABLE TRUST,KOLKATA vs C.I.T., EXEMPTION, KOLKATA

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. Nos.2013&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust……......................……….……Appellant 4D, Swatic Centre, 8 Crooked Lane, Kolkata – 700069. [PAN: AABTR4295D] vs. CIT(Exemptions), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances by: Shri Manish Bajoria, CA, appeared on behalf of the appellant. Shri Subhendu Datta, CIT- DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 27, 2024 Date of pronouncing the order : November 28, 2024 ORDER Per Bench: 1. These two appeals have been filed by the same assessee challenging the action of the Commissioner of Income Tax (Exemptions) [hereinafter referred to as ‘CIT(Exemptions)’] in denying registration u/s 12A(1)(ac)(vi)(B) of the Income Tax Act (hereinafter referred to as the ‘Act’) and consequently, also denying registration u/s 80G(5)(iv)(B) of the Act on the ground that the application u/s 12A of the Act has been rejected. Since the issues are interconnected, therefore, these two appeals were heard together and are being disposed of through a single order. 1.1 At the outset, the ld. AR filed an affidavit and prayed that another opportunity should be provided to present the full facts before the ld. CIT(Exemptions), the contents of the affidavit may be extracted as under:

I.T.A. Nos.2013&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust

It is seen that due to non-compliance before the ld. CIT(Exemptions), the assessee has suffered the rejection of both of its applications. However, considering the contents of the affidavit extracted 3

I.T.A. Nos.2013&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust supra, we deem it fit to remand the matter back to the ld. CIT(Exemptions) for providing another opportunity to the assessee to present its case. The ld. DR had no objection in case the matter is to be remanded back to the ld. CIT(Exemptions). Accordingly, this matter is remanded back to the file of the ld. CIT(Exemptions), where it is expected that the assessee would comply to the best of his abilities and also that the ld. CIT(Exemptions) would provide sufficient opportunity for allowing the assessee to present its case.

In the result, both the appeals are allowed for statistical purposes. Kolkata, the 28TH November, 2024.

Sd/- Sd/- [Sonjoy Sarma] [Sanjay Awasthi] Judicial Member Accountant Member

Dated: 28.11.2024. RS Copy of the order forwarded to: 1. Rotary Club of Ballygunge Charitable Trust 2. CIT(Exemptions), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

ROTARY CLUB OF BALLYGUNGE CHARITABLE TRUST,KOLKATA vs. C.I.T., EXEMPTION, KOLKATA