Bam Vivekananda Primary Teachers Training College. , Burdwan V. CIT(Exmp), Kolkata. , Kolkata

ITA 966/KOL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1510 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2024
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 04-06-2024
• Assessment Year: misc
• Appeal Filed On: 11-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80G; 12A; 12AA

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA ी संजय गग , या यक सद य एवं ी राजेशक ु मार, लेखा सट य के सम [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 966/Kol/2023 Assessment Year: NA Bam Vivekananda Primary Teachers Training College (PAN: AABTB 8925 A) Vs. CIT(E), Kolkata Appellant / )अपीलाथ ( Respondent / "#यथ Date of Hearing / स ु नवाई क& त(थ 05.06.2024 Date of Pronouncement/ आदेश उ+घोषणा क& त(थ 24 .06.2024 For the Appellant/ नधा 1रती क& ओर से Shri P. K. Roy, Advocate For the Respondent/ राज व क& ओर से Shri Subhendu Datta, CITDR ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 11.07.2023 for the AY NA. 2. At the outset we note that there is delay of 3 days in filing the appeal by the appellant. After hearing both the sides we find that the delay in filing the appeal is for 2 I.T.A. No.966/Kol/2023 Assessment Year: NA Bam Vivekananda Primary Teachers Training College sufficient reasons and therefore we are inclined to condone the delay in filing the appeal by the admitting the same for adjudication. 3. The only issue raised by the assessee is against the order of Ld. CIT(E) holding that the application of the assessee filed for registration u/s 12A(1)(ac)(iii) of the Act in Form 10AB was not maintainable thereby rejecting the registration to the appellant. 4. Facts in brief are that the assessee is an existing trust and has been granted registration u/s 12A of the Act on 30.09.2021 which was effective from 1.04.2022. The assessee was also granted registration u/s 80G of the Act vide order dated 30.11.2021 which was effective on and from 31.11.2021. Thereafter the assessee applied for permanent registration in Form 10AB u/s 12A(1)(ac)(iii) of the Act. However the Ld. CIT(E) dismissed the same as non-maintainable by citing the same to be premature as earlier order in Form 10AC is still valid till A.Y. 2026-27. The provisions of section 12A(1)(ac)(iii) of the Act provide that where the trust or institution has been provisionally registered u/s 12AA o the Act, at least six months prior to expiry of period of provisional registration or within six months of the commencement of its activities, whichever is earlier ,an application in the prescribed form and manner to the Ld. CIT(E) shall be made for registration. 5. In our opinion, if the trust is existing one and already been granted provisional registration u/s 12A of the Act, then it was not possible for the assessee to apply within six months prior to expiry of the period of provisional registration or within six months of commencement of activities whichever is earlier. Accordingly we are not in a position to sustain the order of Ld. CIT(E) who has dismissed the application of the assessee as premature and not maintainable. We are also mindful of the circular brought out by CBDT vide circular No. 7/2024 dated 25.04.2024 which allows the assessee to file such application up to 30.06.2024. Accordingly, we restore the issue to the file of Ld. CIT(E) with the direction to decide the same on merit by considering the application already filed by the assessee as filed within the due time. 3 I.T.A. No.966/Kol/2023 Assessment Year: NA Bam Vivekananda Primary Teachers Training College 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 24 th June, 2024 Sd/- Sd/- (Sanjay Garg /संजय गग ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 24 th June, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Bam Vivekananda Primary Teachers Training College, Bam, Joteram Burdwan Rajbari S.O. Burdwan-1, Bardhaman, WB-713104 2. Respondent – CIT(E), Kolkata 3. Ld. Pr. CIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata