Kamala Education Foundation, Kolkata V. CIT(Exemption), Kolkata

ITA 460/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1165 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-05-2024
• Assessment Year: misc
• Appeal Filed On: 06-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री राज े श क ु मार, ल े खा सदस्य एवं श्री प्रदीप क ु मार चौब े , न्याधयक सदस्य क े समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. Nos.: 460 & 461/KOL/2024 Assessment Year: N.A. Kamala Education Foundation...............................................Appellant [PAN: AAICK 1541 R] Vs. CIT (Exemption), Kolkata......................................................Respondent Appearances: Assessee represented by: Manoj Kataruka, AR. Department represented by: Subhendu Datta, CIT (D/R). Date of concluding the hearing : May 27 th , 2024 Date of pronouncing the order : July 4 th , 2024 ORDER Per Pradip Kumar Choubey, Judicial Member: The instant appeals filed by the assessee are directed against separate orders passed by ld. Commissioner of Income-tax (Exemption), Kolkata [in short ld. ‘CIT (Exemption)’] in relation to registration applied u/s 12A(1)(ac)(ii) and u/s 80G(5)(iii) of the Income Tax Act, 1961 (in brevity the ‘Act’) dated 26.02.2024. 1.1. Since the issues raised in both these appeals are common and pertain to the same assessee, these were heard together and are disposed off by way of this common order for the sake convenience and brevity. I.T.A. Nos.: 460 & 461/KOL/2024 Assessment Year: N.A. Kamala Education Foundation. Page 2 of 3 2. The ld. Counsel for the assessee instead of entering into the merit of the case, submitted that he had been given liberty to file the fresh application for registration of the society as the order passed by the ld. CIT(A) is only to this effect that application filed by the assessee is non-maintainable as he had selected the wrong Section code. 3. We have perused the impugned order which reveals thus— From the submission of the assessee, it is evident that the assessee had selected the wrong Section code while applying Form 10AB and accordingly the application filed by the assessee is treated as non-maintainable and is rejected. 4. It is evident that the assessee had filed an application for registration u/s 12A(1)(ac)(ii) of the Act. The assessee is Kamala Education Foundation. It has also brought in our notice that time for registration has already been extended by the CBDT circular. Keeping in view the facts that the prayer of the appellant is only to given a liberty to file fresh application, we allow the submission of the ld. Counsel for the assessee thereby giving him liberty to file fresh application for registration. It is also made clear that if such application has already been filed as a considerable time has been taken in passing this order, the learned CIT(A) shall consider the application. The delay if occurred shall also be condoned by the CIT(A). With this observation the ld. CIT(A) is hereby directed to consider the application of the assessee without being prejudiced to the impugned order. Accordingly, both the appeals are hereby allowed. 5. In the result, both the appeals filed by the assessee are allowed. Order pronounced in the open Court on 4 th July, 2024. Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 04.07.2024 Bidhan (P.S.) I.T.A. Nos.: 460 & 461/KOL/2024 Assessment Year: N.A. Kamala Education Foundation. Page 3 of 3 Copy of the order forwarded to: 1. Kamala Education Foundation, 6 th Floor, 11/3, Biresh Guha Street, Kolkata, West Bengal, 700017. 2. CIT (Exemption), Kolkata. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata