CCNR,KALYANI, NADIA vs. ITO, WARD 41(1), NADIA, NADIA

PDF · subscribers
ITA 239/KOL/2024Status: DisposedITAT Kolkata22 October 2024Bench: SHRI SONJOY SARMA (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal felt that the assessee deserved another chance to present their case before the CIT(E). Therefore, the matter was remanded back to the CIT(E) for fresh consideration.

What were the facts?

The assessee trust filed applications for registration under Section 12AB(1)(b) and for approval under Section 80G(5)(iii) of the Income Tax Act. Notices sent by the CIT(E) for response were not replied to by the assessee, leading to the rejection of their applications.

What were the issues?

Whether the applications for registration and approval were rightly rejected due to non-response to notices, and if the assessee should be given another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b),Section 80G(5)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

Before: SHRI SONJOY SARMA & SHRI SANJAY AWASTHI

Hearing: 21.08.2024Pronounced: 22.10.2024

Present for: Appellant by : None Respondent by : A. Kundu, CIT DR Date of Hearing : 21.08.2024 Date of Pronouncement : 22.10.2024 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. These are a batch of two appeals pertaining to orders of Ld. Commissioner of Income Tax (Exemptions), Kolkata [in short ‘the Ld. CIT(E)’] as under:

:- Order u/s 12AB(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter “the Act”), and – Order u/s 80G of the Act.

In both these cases the Appellant has challenged the action of Ld. CIT(E), Kolkata, in rejecting the assesse’s applications u/s 12AB(1)(b) and section 80G(5)(iii) of the Act respectively in & 240/Kol/2024.

CCNR, Kalyani, Nadia 1.1 With the help of Ld. DR the facts were gone through and it was pointed out that notices sent for eliciting response from the assessee trust were not responded to. Accordingly, the applications filed u/s 12AB(1)(b) and 80G(5)(iii) of the Act were rejected.

2.

Aggrieved with these actions, the Appellant trust is in appeal before us, with grounds of appeal, in both cases, challenging the outright rejection of said applications.

2.1 As mentioned earlier, this matter was considered with the help of Ld. DR and it is felt that the Appellant deserves another chance to establish his bonafides before the Ld. CIT(E), Kolkata. In light of this, this matter is remanded back to the Ld. CIT(E), Kolkata for considering the case of the assessee afresh. The Appellant would do well to present the facts before the Ld. CIT(E) by promptly attending to hearing opportunities.

3.

In the result, these appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open court on 22nd October, 2024.

More judgments on Section 12AB(1)(b)

All 167 judgments and leading authorities on Section 12AB(1)(b) →

Recent GST High Court judgments

Search GST case law →