SAMMILANI TEACHERS TRAINING COLLEGE,KOLKATA V. ITO, WARD 1(3), EXEMPTION, KOLKATA

ITA 2335/KOL/2024

AI Insights

The case involves Sammilani Teachers Training College, a registered society, which appealed against the order of the Commissioner of Income Tax (Appeals) that denied them an exemption under section 11 of the Income Tax Act for the Assessment Year 2020-21. The initial denial was based on the claim that no valid Form No. 10B was filed. However, the assessee provided evidence of the timely filing of a valid Form No. 10B. The Tribunal examined the documents and acknowledged the receipt of the form, thus ruling in favor of the assessee and allowing the exemption.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 35898 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 11; 12A; 10B; 80G

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी राक ेश ͧमĮ, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member Shri Rakesh Mishra, Accountant Member] I.T.A. No. 2335/Kol/2024 Assessment Year: 2020-21 Sammilani Teachers Training College (PAN: AAFAS 9275 B) Vs. ITO, Ward-1(3)(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 16.01.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 30.01.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Manoj Kataruka, Advocate For the revenue / राजèव कȧ ओर से Shri Sailen Samadder, Addl. CIT Sr. DR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeal)-Addl/JCIT(A)-2, Pune (hereinafter referred to as the Ld. CIT(A)] dated 28.10.2024 for AY 2020-21. 2 I.T.A. No. 2335/Kol/2024 Assessment Year: 2020-21 Sammilani Teachers Training College 2. Brief facts of the case of the assessee is that the assessee is a registered society has got registration u/s 12A of the Act. The return of income for AY 2020-21 was filed declaring nil income after claiming exemption u/s 11 of the Act. The return of income was processed by CPC vide intimation dated 30.11.2021 a demand of Rs. 36,55,560/- had been raised by denying the exemption claimed by the assessee and the reason for denial of exemption in the intimation order as no forms filed. 3. The said order has been challenged by the assessee before the Ld. CIT(A) wherein the Ld. CIT(A) has dismissed the appeal of the assessee thereby observing that there is no valid form no. 10B relevant to AY 2020-21. Being aggrieved and dissatisfied the present appeal has been filed. 4. The Ld. Counsel has submitted that the assessee has filed a copy of form no. 10B and it was a valid form but the Ld. CIT(A) has come to this conclusion that there is no valid form. He has cited a copy of acknowledgment in support of the final copy of form no. 10B. 5. The Ld. D.R supports the impugned order. 6. We have perused the order of Ld. CIT(A) and the intimation of the CPC and find that in the intimation order it has been mentioned that no forms filed. The Ld. Counsel for the assessee has filed following index of papers which are as under: i) Copy of the return filing acknowledgement along with computation of income, ITR- 7 and audit report of the assessee for AY 2020-21 ii) Copy of the approval u/s 12A in the case of the assessee iii) Copy of the approval u/s 80G in the case of the assessee iv) Copy of the acknowledgement dated 5.9.2022, 5.4.2023, 5.9.2023 and 18.03.2024 of the submissions and documents filed before the Ld. CIT(A). 3 I.T.A. No. 2335/Kol/2024 Assessment Year: 2020-21 Sammilani Teachers Training College v) Copy of the Form no. 10B along with the acknowledgment filed on 28.12.2020 by the assessee for AY 2020-21 vi) Copy of the Form No. 9A along with acknowledgment filed on 10.02.2021 by the assessee for AY 2020-21. vii) Copy of the Departmental Press Release dated 30.12.2020 extending the due date of filing of returns for AY 2020-21. viii) Copy of the Circular No. 6 of 2023 dated 24.05.2023 providing clarification regarding the exemption of Trust. 7. It is not in dispute that the assessee is a registered society and got registration u/s 12A of the Act. The aforesaid papers reveals that there is an acknowledgment of receipt of form no. 10B which is enclosed with the acknowledgment. There is also an acknowledgment of receipt of form no. 9A. Going over the aforesaid documents filed by the assessee we find substance in the argument of the ld. Counsel of the assessee that the assessee filed form no. 10B in due time and there is no discrepancy in the form no. 10 B. Hence the assessee is entitled to claim exemption u/s 11 of the Act. Accordingly, a demand of Rs. 36,55,560/- as raised is declared to be erroneous and deleted. In the result, the appeal filed by the assessee is allowed. Order is pronounced in the open court on 30th January, 2025 Sd/- Sd/- (Rakesh Mishra/राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 30th January, 2025 SM, Sr. PS 4 I.T.A. No. 2335/Kol/2024 Assessment Year: 2020-21 Sammilani Teachers Training College Copy of the order forwarded to: 1. Appellant- Sammilani Teachers Training College, 147, Barakhola, Krishnapally, Mukundpur, Kolkata-700099 2. Respondent – ITO, Ward-1(3)(Exemption)-Kolkata 3. Ld. CIT(A)-Addl/JCIT(A)-2, Pune 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "