DUCKBANGLOW PARA SPARK WELFARE SOCIETY,BIRBHUM V. I.T.O., WARD - 3(1), , SURI, BIRBHUM

ITA 2272/KOL/2025

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The case involves Duckbanglow Para Spark Welfare Society, which mistakenly filed its income tax return claiming the status of a charitable organization without having the required registration under section 12A of the Income Tax Act. The initial return was processed, and the income was assessed accordingly. Subsequent attempts to rectify this by filing a revised return were unsuccessful due to the online system's rejection. The Tribunal, referencing the Supreme Court's decision in Goetz (India) Ltd., allowed the physical submission of the corrected return (ITR-5) and directed the AO to consider it for the assessment year 2018-2019.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829429 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 08-10-2025
• Other Referred Cases: Goetz (India) Ltd. vs. [2006] 284 ITR 323 (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: SUBHRANSHU CHIMA
• Keywords: Revised return; Charitable institution
• Section: 12A

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2272/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Duckbanglow Para Spark Welfare Society, C/o Kowsar Ali, Dhulodanga Road Duckbanglow More, Rampurhat, Birbhum, West Bengal-731224 Vs ITO Ward-3(1), Suri, Birbhum PAN No. :AADAD 5593 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Subhranshu Chima, AR राजस्व की ओर से /Revenue by : Smt. Sima Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. 2. It was submitted by the Ld. AR that the assessee had by mistake filed its return claiming the status of a charitable organisation though the assessee did not have registration u/s.12A of the Act. It was submission that the return filed by the assessee came to be processed and the intimation came to be issued wherein the application has been treated as income of the assessee. It was submission that the application filed u/s.154 of the Act was also rejected. It was submission that the against the rejection of application filed u/s.154 of the Act the assessee had filed appeal to the CIT(A). It was submission that the Ld. CIT(A) has rejected the appeal of the assessee on the ground that the assessee has filed the return claiming Printed from counselvise.com ITA No.2272/KOL/2025 2 charitable status and that against the intimation u/s.143(1) of the Act the assessee is not in appeal before the CIT(A). The Ld.AR submitted that the assessee has attempted to file the revised return but due to the online system the returns were not being accepted. The Ld. AR has placed before me the return that is to be filed along with the computation of income thereon along with the enclosures. It was submission that the said return may be taken on record and powers of the appellate authority granted by the Hon’ble Supreme Court in Goetz (India) Ltd., reported in [2006] 284 ITR 323 (SC) may be invoked and the computation may be restored to the file of the AO with the direction to consider the same in place of the return defectively filed on 14/09/2018. 3. In reply, the Ld.Sr.DR submitted that the appellate authority by directing the AO to consider the physical return would cost substantial injustice and it would be a traversity of justice on the side of the revenue if such direction is given by invoking its power in such cases by applying the decision of the Hon’ble Supreme Court in the case of Goetz (India) Ltd. It was the submission that the assessee had faulted by filing the wrong return and it should not be given the liberty to make such correction. It was submission that if there the intimation was not issued the return claim the exemption would have got through. It was submission that the order of the Ld.AO and Ld.CIT(A) is liable to be upheld. 4. I have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has itself admitted that he does not have registration under 12A of the Act. It was also admitted that it Printed from counselvise.com ITA No.2272/KOL/2025 3 has by mistake filed its returned in ITR-7 which relates to charitable institution. The assessee has now placed before me the copy of the return in ITR-5. Admittedly, by the time the assessee came to know of the defect, the time for filing the return itself has expired. This being so, I invoke my powers to the appellate authority by the Hon’ble Supreme Court in the case of Goetz India Ltd., referred to supra, and the physical returned filed in form ITR-5 along with the computation thereon is hereby forwarded to the Ld.AO with a direction to the assessee to file the same before the AO physically who shall take the same on record and consider the same as the revised return and proceed with the assessment thereon. In the circumstances the appeal of the assessee is partly allowed for statistical purposes. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "