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

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ITA 2014/KOL/2024Status: DisposedITAT Kolkata28 November 2024AY 2024-2025Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remand the matter back to the CIT(Exemptions) to provide the assessee with another opportunity to present its case. The CIT(Exemptions) is expected to grant sufficient opportunity for the assessee to present its case.

What were the facts?

The assessee, Rotary Club of Ballygunge Charitable Trust, filed applications for registration under Section 12A(1)(ac)(vi)(B) and Section 80G(5)(iv)(B) of the Income Tax Act. These applications were rejected by the CIT(Exemptions) due to non-compliance by the assessee.

What were the issues?

Whether the assessee should be granted another opportunity to present its case before the CIT(Exemptions) for registration under Sections 12A and 80G after initial non-compliance led to rejection.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi)(B),Section 80G(5)(iv)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sonjoy Sarma & Shri Sanjay Awasthi

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:

1.

&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust &2014/Kol/2024 Assessment Year: 2024-25 Rotary Club of Ballygunge Charitable Trust

2.

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 &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.

3.

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

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