CIT(EXMP), KOLKATA. , KOLKATA V. BAM VIVEKANANDA PRIMARY TEACHERS TRAINING COLLEGE. , BURDWAN

MA 12/KOL/2025

AI Insights

The case involves a Miscellaneous Application (MA) filed by the revenue against an order of the Income Tax Appellate Tribunal, which had previously directed the Commissioner of Income Tax (Exemptions) to decide on merits the application filed in form 10AB by Bam Vivekananda Primary Teachers Training College. The revenue sought to recall this order, citing a similar case where a similar order was recalled. However, the Tribunal found that the circumstances of the two cases were not identical and that the original order did not contain any errors that warranted a recall.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471018 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Other Referred Cases: City Level Programme of Action for Street and Working Children
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAILEN SAMADDER

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER MA No. 12/Kol/2025 In ITA No. 966/KOL/2023 Assessment Year: NA CIT(Exemption), Kolkata Vs Bam Vivekananda Primary Teachers Training College Bam, Joteram Burdwan Rajbari S.O. Burdwan-1, Bardhaman, WB-713104. (PAN: AABTB8925A) (Applicant) (Respondent) Present for: Applicant by : Shri P. K. Ray, Advocate Respondent by : Shri Sailen Samadder, Addl. CIT, Sr. DR Date of Hearing : 21.03.2025 Date of Pronouncement : 21.03.2025 O R D E R Per George Mathan, Judicial Member: This is a Misc. Application filed by the revenue against the order of the Tribunal passed in ITA No. 966/Kol/2023 dated 24.06.2024 directing the Ld. CIT(E) to decide on merits the application filed in form 10AB by the assessee. 2. Shri P. K. Ray, Advocate appeared on behalf of the assessee/applicant and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. It was the submission by the Ld. Sr. DR that under identical circumstances, the Coordinate Bench of this Tribunal in MA No. 2 MA No. 12/Kol/2025 In ITA No. 966/Kol/2023 Bam Vivekananda Primary Teachers Training College. 16/Kol/2024 vide an order dated 25.09.2024 has recalled a similar order passed in the case of City Level Programme of Action for Street and Working Children. It was the submission that the order of the Tribunal in the case of the assessee be recalled also. 4. In reply, the Ld. AR submitted that the appeal in the case of City Level Programme of Action for Street and Working Children was recalled restoring the issue to the file of the Ld. CIT(E) for deciding the issue in the registration under Form 10AB on merits. It was the submission that no error in the order of the Tribunal in ITA No. 966/Kol/2023 dated 24.06.2024 has been pointed out by the revenue. 5. We have heard the rival contentions. A perusal of the facts in the present case clearly shows that the issue of the registration on the basis of Form 10AB filed has been restored to the file of the Ld. CIT(E) for re- adjudication. The liberty has already been granted to the Ld. CIT(E) to re- adjudicate the issue. The revenue has not been able to point out any specific error apparent from the record of the Tribunal in respect of the order dated 24.06.2024. In the circumstances, the Misc. Application filed by the revenue stands dismissed. 6. In the result, Misc. Application of the revenue is dismissed. Order dictated and pronounced in the open court. Sd/- Sd/- (Rajesh Kumar) (George Mathan) Accountant Member Judicial Member Dated: 21st March, 2025 JD, Sr. P.S. 3 MA No. 12/Kol/2025 In ITA No. 966/Kol/2023 Bam Vivekananda Primary Teachers Training College. Copy to: 1. The Appellant: CIT(Exemption), Kolkata. 2. The Respondent. Bam Vivekananda Primary Teachers Training College 3. Pr. CIT, Kolkata 4. DR, ITAT, Kolkata Bench, Kolkata 5. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "