Income tax Bar Association , Calcutta. , Kolkata V. CIT(Examption), Kolkata. , Kolkata.

ITA 922/KOL/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0228 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-11-2023
• Assessment Year: misc
• Appeal Filed On: 04-09-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.922/Kol/2023 Income Tax Bar Association Calcutta................................................Appellant Aayakar Bhawan Annexe, 1 st Floor, P-13, Chowringhee Square, Kolkata-700069. [PAN: AAAAI3921M] vs. CIT(Exemption), Kolkata................................................................... Respondent Appearances by: Shri Ravi Tulsiyan, FCA, appeared on behalf of the appellant. Shri S. Datta, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : November 02, 2023 Date of pronouncing the order : November 02, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee-association agitating the rejection of application for registration u/s 12A of the Income Tax Act (hereinafter referred to as the ‘Act’) as charitable institution in an ex parte order 08.08.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(Exemption)’]. 2. At the outset, the ld. counsel for the assessee has submitted that in fact the assessee-association has already been granted registration u/s 12A of the Act from A.Y 2022-23 to A.Y 2026-27. He, in this respect, has relied upon the certificate/order of registration dated 23.09.2021 bearing Document Identification No.AAAAI3921ME1924201 and Unique Registration No.AAAAI3921ME19242. The ld. counsel has I.T.A. No.922/Kol/2023 Income Tax Bar Association Calcutta 2 submitted that the assessee inadvertently filed second application for registration. The ld. counsel has submitted that the assessee already having the subsisting valid registration u/s 12A of the Act, the second application filed by the assessee was not maintainable and was infructuous. In view of this, the dismissal of the second application by the CIT(Exemption) will not have any effect on the subsisting registration of the assessee granted vide order dated 23.09.2021 (supra). 3. With the above observation, the appeal of the assessee being not maintainable/infructuous is dismissed. The dismissal of the above appeal will not have any bearing on the subsisting registration of the assessee u/s 12A of the Act vide order dated 23.09.2021. 4. In the result, the appeal of the assessee stands dismissed. Kolkata, the 2 nd November, 2023. Sd/- Sd/- [ͬगरȣश अĒवाल /Girish Agrawal] [संजय गग[ /Sanjay Garg] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: 02.11.2023. RS Copy of the order forwarded to: 1. Income Tax Bar Association Calcutta 2. CIT(Exemption), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches