Kharagpur Durga Welfare Association vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Kharagpur Durga Welfare Association, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, seeking recognition for its charitable activities. The Commissioner of Income Tax (Exemption), Kolkata, rejected the application on 09.02.2024. The assessee filed an appeal against this order, arguing that the rejection was arbitrary, unjustified, and illegal. The assessee claimed that it was not provided with a reasonable opportunity to be heard and that the Commissioner did not verify the financial transactions and genuineness of the activities. The Tribunal noted that the assessee had provided a reasonable explanation for the delay in filing the appeal and decided to proceed with the merits of the case.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Exemption), Kolkata, rejecting the application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, is arbitrary, unjustified, and illegal.
• 2. Whether the assessee was provided with a reasonable opportunity to be heard and whether the Commissioner verified the financial transactions and genuineness of the activities.

Judgment Outcome

Decided in favour of Assessee.

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