HARIHAR DUTT MEMORIAL TRUST,KOLKATA V. I.T.O., WARD - 1(4), EXEMPTION, KOLKATA

ITA 1824/KOL/2025

AI Insights

The case involves an appeal by Harihar Dutt Memorial Trust against an order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2022-2023. The primary contention was regarding the application of Section 115JD of the Income Tax Act by the AO, which was based on the alleged cancellation of the assessee's registration under Section 12A. The assessee argued that their registration was not cancelled and provided evidence of provisional registrations granted for the years surrounding the assessment year in question. The Tribunal found that there was a discrepancy in the AO's claim of cancellation and the actual records of provisional registration granted to the assessee.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 828512 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 13-08-2025
• Laws Referred To: Section 115JD of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: SOUMITRA CHOUDHARY

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.1824/KOL/2025 (नििाारण वर्ा / Assessment Year :2022-2023) Harihar Dutt Memorial Trust, 26/5B, Jhil Road, Dhakuria, Kolkata,West Bengal-700031 Vs ITO Ward-1(4), Exemption, Kolkata PAN No. :AAATH 4327 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Soumitra Choudhary, AR राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 20.06.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. 2. It was submitted by the ld. AR that the AO has applied provision of Section 115JD on the ground that the assessee’s provisions registration u/.s12A of the Act has been cancelled. It was the submission that the assessee has been granted provisional registration from the assessment year 2021-2022 to 2022-2023. Ld.AR drew my attention to the page 15 of the paper book which is the order of provisional registration and the same reads as follows :- Printed from counselvise.com ITA No.1824/KOL/2025 2 3. It was the submission that this registration was granted on 27.05.2021. The impugned assessment year is 2022-2023. The AO mentions that the registration has been cancelled by an order of the appropriate authority dated 17.02.2023. It was the submission that there is no such order in the case of the assessee. The ld. AR further drew my Printed from counselvise.com ITA No.1824/KOL/2025 3 attention to the page 18 of the paper book which is the copy of the provisions registration for the period 2024-2025 to 2026-2027 which has been issued on 16.03.2024, which reads as follows :- Printed from counselvise.com ITA No.1824/KOL/2025 4 4. It was the submission that the addition as made by the AO by applying the provisions of Section 115JD of the Act is liable to be deleted. 5. In reply, ld. Sr. DR is not able to confirm as to whether the registration has been cancelled or not. 6. I have considered the rival submissions. As it is noticed that the AO has mentioned that the registration has been cancelled by an order dated 17.02.2023 but it is noticed that the assessee has been granted provisions registration for the assessment year 2021-2022 to 2023-2024 vide order dated 27.05.2021 and subsequently for the assessment year 2024-2025 to 2026-2027 vide an order dated 16.03.2024, the issues in this appeal are restored to the file of AO for readjudication after considering the above provision registration already granted to the assessee. 7. In the result, appeal filed by the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 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 "