Kalyan, Purulia V. CIT(Exemptions), Kolkata

ITA 534/KOL/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0995 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-06-2024
• Assessment Year: misc
• Appeal Filed On: 13-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA डॉ. मनीष बोरड, ल े खा सदस्य एवं श्री प्रदीप क ु मार चौब े , न्याधयक सदस्य क े समक्ष Before DR. MANISH BORAD, ACCOUNTANT MEMBER & PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.: ITA 534/KOL/2024 Assessment Year: N.A. Kalyan....................................................................................Appellant [PAN: AAAAK 3836 F] Vs. CIT (Exemptions), Kolkata....................................................Respondent Appearances: Assessee represented by: P.K. Ray, AR and Ripan Chandra Halder, AR. Department represented by: Abhijit Kundu, CIT D/R. Date of concluding the hearing : June 4 th , 2024 Date of pronouncing the order : July 10 th , 2024 ORDER Per Pradip Kumar Choubey, Judicial Member: The instant appeal filed by the assessee is directed against the order passed by ld. Commissioner of Income-tax (Exemption), Kolkata [in short ld. ‘CIT(Exemption)’] in relation to registration applied u/s 80G of the Income Tax Act, 1961 (in brevity the ‘Act’) dated 25.02.2023. 2. Ld. Counsel for the assessee before entering into the merit of the case has submitted that there is a delay of 324 days in filing the appeal. According to him, the appellant could not file appeal before your good-self due to some circumstances as the Assessing Officer (hereinafter referred to as ld. 'AO') did not consider the Application for registration under section 12A(1)(ac)(iii) of the I.T.A. No.: ITA 534/KOL/2024 Assessment Year: N.A. Kalyan. Page 2 of 3 Act which has rejected on 29.07.2023 by the ld. CIT (Exemption), subsequently, the appellant filled an appeal before the Hon’ble Income Tax Appellate Tribunal, Kolkata (Vide ITA No. 919/Kol/2023), the Hon’ble Bench allowed the appeal of the Appellant, in this time Appellant decides that the approval for granting under clause (iii) of second proviso to sub-section (5) of Section 80G of the Act have necessary for taking financial support from the well-wisher of the appellant for running activities of the appellant. He has cited the order of ITAT, Kolkata in the case of Kalyan vs. CIT(Exemption) in ITA No. 919/KOL/2023 order dated 06.02.2024. 2.1. The ld. D/R did not raise any objection. 2.2. Keeping in view facts being legal grounds, the delay is hereby condoned. 3. The brief facts of the case of the appellant is that she has filed an application for registration u/s 80G(5)(iii) of the Act in Form-10AB. However, his application has been rejected by ld. CIT (Exemption) thereby observing that the assessee has not received any approval u/s 12A(1)(ac)(iii) of the Act in Form-10AD. 3.1. Ld. Counsel for the assessee challenges the said order thereby submitting that ld. CIT (Exemption) erred in law and in fact having not to grant the benefit of permanent registration u/s 12AB of the Act, although subsequently the appellant has complied with necessary rule under Rule 17A of Income Tax Rules, 1962 along with requisite documents for application for registration u/s 12A(1)(ac)(iii) of the Act. 4. We have perused the order of ld. CIT (Exemption) and find that the application of the assessee has only been rejected thereby saying that the assessee has not received any approval u/s 12A(1)(ac)(iii) of the Act in Form- 10AB. It is not in dispute that the assessee is a registered society. For the same assessee, the order of ITAT, Kolkata in ITA No. 919/KOL/2023 (supra) has also been brought to our notice. In the said application ITAT, Kolkata has passed an order and directed the ld. CIT (Exemption) to reconsider the application of the assessee for permanent registration file u/s 12AB of the Act I.T.A. No.: ITA 534/KOL/2024 Assessment Year: N.A. Kalyan. Page 3 of 3 in accordance with the law. The fact is similar; hence, we are of this opinion that ld. CIT (Exemption) to reconsider the application of the assessee for registration in accordance with law after affording necessary opportunity of being heard to the assessee. Accordingly, the grounds raised by the assessee are allowed in terms of the above. 5. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open Court on 10 th July, 2024. Sd/- Sd/- [Manish Borad] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 10.07.2024 Bidhan (P.S.) Copy of the order forwarded to: 1. Kalyan, At Village Bongabari, Post Office Vivekanandanagar Nagar, S.O., Purulia, West Bengal, 723147. 2. CIT (Exemptions), Kolkata. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata