SENATE OF SERAMPORE COLLEGE,HOOGHLY V. CIT (EXEMPTION), , KOLKATA

ITA 806/KOL/2025

AI Insights

The case involves the Senate of Serampore College, an educational institution, which appealed against the decision of the Commissioner of Income Tax (Exemptions), Kolkata. The college had initially filed an application for registration under section 10(23)(c)(ii) of the Income Tax Act using Form No. 10D. However, the CIT(E) rejected the application on the grounds of an incorrect section code being selected. The college argued that the e-portal did not allow the selection of the correct section code for the assessment year 2022-23, as it only displayed section 12A(1). The tribunal, after considering the submissions and the affidavit provided by the college, decided to remit the case back to the CIT(E) for a fresh decision, allowing the college to refile the application with the correct section code.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668977 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 10B

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” 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. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College (PAN: AAAJS 1188 B) Vs. CIT(Exemption), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 19.06.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 25.06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Arvind Agrawal, Advocate For the revenue / राजèव कȧ ओर से Shri S. B Chakraborthy, Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Learned Commissioner of Income Tax (Exemptions)-Kolkata (hereinafter referred to as the Ld. CIT(E)] dated 24.02.2025 for AY 2022-23. 2 I.T.A. No. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College 2. Brief facts of the case of the assessee are that the assessee being an educational institution filed an application for registration u/s 10(23(c)(ii) in form no. 10D. The Ld. CIT(E ) has treated the application as rejected by observing that the assessee had selected wrong section code. The Ld. CIT(E ) has further directed the assessee to file fresh form 10B by selecting correct section code. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 3. The Ld. A.R has submitted before us that Ld. CIT(E ) has directed the assessee to file fresh form no. 10B by selecting correct section code but in fact logging on the e- portal, the assessee is not able to fill up the requisite correct section code as because in the drop down main only section 12A(1) is being allowed and no other option is being available in the portal. The Ld. AR submitted that the e-portal is not provided in drop down for application for AY 2022-23 onwards and neither any drop down for 10(23c)(vi) and/or any other sub-clause of 10(23c). His prayer is to remit the appeal of the assessee before the Ld. CIT(E ) with a direction to consider the fresh application filed by the assessee. 4. The Ld. D.R did not raise any objection. 5. Upon hearing the submission of the counsel of the respective parties, we find that the Ld. CIT(E ) has directed the assessee to file fresh form 10D selecting the correct section code. The submission of the assessee is that e-portal does not have any other section than section code 10(23c) (vi). The Ld. A.R has filed an affidavit to this effect which is as follows: 3 I.T.A. No. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College 4 I.T.A. No. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College 6. Keeping in view the order passed by the Ld. CIT(E) and considering the submission made by the assessee, we are remitting the appeal of the assessee to the file of Ld. CIT(E) for fresh adjudication with this direction to consider the application of the assessee and allow the assessee to file fresh Form no. 10D by selecting correct section code. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 25th June, 2025 Sd/- Sd/- (Rakesh Mishra /राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 25th June, 2025 SM, Sr. PS 5 I.T.A. No. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College Copy of the order forwarded to: 1. Appellant- Senate of Serampore College, 10, William Carry Road, Serampore, HO Chakpota Kharia (P), Hooghly-712201 2. Respondent – CIT(Exemption), 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 "