G N Agarwal Charitable Trust Vs CIT(Exemption), Kolkata
Case No: ITA No.2444 & 2445/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 1/1/2026
Parties Involved
appellantG N Agarwal Charitable Trust
respondentCIT(Exemption), Kolkata
Facts Summary
These two appeals are filed by the assessee, G N Agarwal Charitable Trust, against the separate orders of the ld. CIT(Exemption), Kolkata, both dated 16.08.2025 & 24.08.2025. The assessee trust had filed an application for registration under section 12A(1)(ac)(ii) and approval under section 80G of the Act. The ld. CIT(Exemption) dismissed the application without affording sufficient opportunity of being heard to the assessee. The assessee argued that the matter should be restored to the file of …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the ld. CIT(Exemption) dismissed the application without affording sufficient opportunity of being heard to the assessee.