CIT(EXEMPTIONS), KOLKATA. , KOLKATA V. AGRAGATI, HOWRAH

MA 22/KOL/2024

AI Insights

The case involves a miscellaneous application by the revenue pointing out an apparent error in a previous Tribunal order concerning the registration status of the assessee, Agragati, under Section 12A(1)(AC)(i) of the Income Tax Act. The revenue argued that the assessee's registration, which was granted before the new regime of registration, was not in compliance with the requirements set out in Notification No. 30/2021 and Rule 17A. The Tribunal referenced a similar case (Miscellaneous no. 16 of 2024) and found that the original registration granted to the assessee was valid and did not require the provisional registration process as applied for in Form 10AB. Consequently, the Tribunal recalled its earlier order and dismissed the assessee's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469688 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Other Referred Cases: Miscellaneous no. 16 of 2024
• Laws Referred To: Section 12A(1)(AC)(i) of the Act, Rule 17A
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी संजय अवèथी, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member&Shri Sanjay Awasthi,AccountantMember] M. A No. 22/Kol/2024 (Arising out of I.T.A. No. 923/Kol/2023) Assessment Year: NA CIT(Exemption), Kolkata Vs. Agragati (PAN: AABTA 2928 E) Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 17.01.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 11.02.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri P. K. Ray, Advocate For the revenue / राजèव कȧ ओर से Shri Sailen Samadder, Addl. CIT Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: The miscellaneous application is directed at the instance of revenue pointing out the apparent error in the order of Tribunal dated 25.01.2024 passed in ITA No. 923 /Kol/2023. The Ld. CIT(E ) appeared before us and pointed out that the assessee enjoyed registration before the beginning of the new regime of the registration and the registration was granted as per Section 12A(1)(AC)(i) of the Act. He has brought to our 2 M.A No. 22/Kol/2024 (arising out of ITA No. 923 /Kol/2023) Assessment Years: 00 Agragati notice a notification no. 30/2021 and submitted that as per this notification every assessee who are entitled for the registration u/s 12A was required to fulfill the requisite form contemplated in Rule 17A. The Ld. CIT(E) placed an order passed by the “B” Bench, Kolkata in Miscellaneous no. 16 of 2024 and submitted that the present case is similar to the facts of the above miscellaneous applications. We have gone through the order passed in miscellaneous application no. 16 of 2024 and find that the Hon’ble Co- ordinate Bench after discussing the notification and certificate issued allowed the application of the revenue by observing thus: “7. It is pertinent to note that while dealing with the appeal of the assessee, we were not appraised with all these facts and circumstances more particularly Notification 30 and Circular No. 11 of the Board. It has not been demonstrated before us that original registration granted to the assessee, which is valid upto AY 2026-27, was a regular registration being inception of new regime. Therefore, we are satisfied that our order has been suffering with an apparent error. This application of the assessee in Form 10AB to Ld. CIT(E ) for grant of provisional registration is basically an incorrect procedure and Ld. CIT(E) has rightly dismissed it. There should not be any appeal of the assessee before the Tribunal in the light of the valid original registration available to the assessee up to AY 2026-27. We recall our order dated 25th January, 2024 passed in ITA No. 912/Kol/2023. The application of the Revenue is allowed and the appeal of the assessee is to be treated as dismissed. On expiry of the alleged registration, which is valid from AY 2022-23 to AY 2026-27, the assessee will be at liberty to proceed in accordance with law. “ 2. Going over the facts of the present case it appears to us that original registration available to the assessee for AY 2024-25. The present fact is similar to the facts in which the Hon’ble Co-ordinate Bench has allowed the appeal of the revenue. Hence, we are also in this view to recall the order dated 25.01.2024 passed in ITA No. 923/Kol/2023, application of the revenue allowed and the appeal of the assessee is treated as dismissed. On expiry of the alleged registration which is valid from 28-05-21 to AY 2024-25. The assessee will be at liberty to proceed in accordance with the law. 3 M.A No. 22/Kol/2024 (arising out of ITA No. 923 /Kol/2023) Assessment Years: 00 Agragati In the result, the miscellaneous application of the revenue is allowed. Order is pronounced in the open court on 11th February, 2025 Sd/- Sd/- (Sanjay Awasthi/संजय अवèथी) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 11th February, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- CIT(E), Kolkata 2. Respondent – Agragati, at Kalikata, Rashpur, Amta, Islampur, Joypur B.O., Howrah-711401. 3. Ld. CIT(E)-Kolkata 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "