SHREE RAM TRUST CHURU,KOLKATA V. CIT(EXEMPTION), KOLKATA

ITA 858/KOL/2024

AI Insights

The case involves Shree Ram Trust Churu, which appealed against the decision of the CIT (Exemption), Kolkata, regarding the rejection of their application for registration under section 80G of the Income Tax Act, 1961, for the assessment years 2021 to 2025. The CIT (Exemption) had rejected the application because the assessee had mistakenly filed under the wrong section code in Form 10AB. The Tribunal noted that the CIT (Exemption) had provided the assessee an opportunity to refile the application under the correct section code, which the assessee did not utilize. Consequently, the Tribunal dismissed the appeal, stating that no prejudice was caused to the assessee as they were given a chance to rectify their mistake.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46749 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राक ेश धमश्रा, लेखा सदस्य क े समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 858/KOL/2024 Assessment Year: 2021 to 2025 Shree Ram Trust Churu Vs. CIT (Exemption), Kolkata (Appellant) (Respondent) PAN: ABCTS2384N Appearances: Assessee represented by : None. Department represented by : Arun Kumar Tiwari, CIT DR. Date of concluding the hearing : February 10th, 2025 Date of pronouncing the order : February 21st, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Exemption)-Kolkata [hereinafter referred to as “the Ld. CIT (Exemption)”] passed in respect of registration u/s 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2021 to 2025 dated 27.02.2024. None appeared on behalf of the assessee and the case was heard with the assistance of the Ld. Sr. DR. Page | 2 I.T.A. No.: 858/KOL/2024 Assessment Year: 2021 to 2025 Shree Ram Trust Churu. 2. The assessee is in appeal before the Bench raising the following grounds of appeal: “1. That the Ld. CIT(E) erred in failing to grant registration only on a mechanical ground that registration application was filed under clause ii of the first proviso to section 80G(5) instead of clause iii even when such inadvertent was already clarified by the assessee in subsequent clarifications. 2. That the appellant craves to add, delete or modify any ground of appeal in the course of the hearing.” 3. In this case the assessee had filed application for registration u/s 80G(5)(ii) of the Act in Form 10AB and was rejected. The order of the Ld. CIT (Exemption) in this regard is as under: “The assessee has filed an application for registration under section 80G(5)(ii) of the Income Tax Act, 1961 in Form No. 10AB. This application was found to be prima-facie non-maintainable and accordingly vide letter dated 03.01.2024, certain clarifications were sought from the assessee. On 23.02.2024 the assessee submitted its reply. From the reply of the assessee it is evident that the assessee had selected the wrong section code while applying Form 10AB. Assessee can file afresh Form 10AB selecting the correct section code. Accordingly the application filed by the assessee is treated as non-maintainable and for statistical purpose the application filed by the assessee is treated as ‘rejected’. However, no adverse inference is drawn against the assessee.” 4. It appears that Ld. CIT (Exemption) had rejected the application as the assessee had mentioned the wrong section code while applying on Form No. 10AB and had granted liberty to the assessee to file the application afresh under the correct section code and no adverse inference was drawn against the assessee. The assessee has not availed the opportunity granted by the Ld. CIT (Exemption) and has come up in appeal before the Tribunal. 5. The only ground taken by the assessee is that the Ld. CIT (Exemption) erred in failing to grant registration only on a mechanical Page | 3 I.T.A. No.: 858/KOL/2024 Assessment Year: 2021 to 2025 Shree Ram Trust Churu. ground that registration application was filed under clause (ii) of the first proviso to section 80G(5) instead of clause (iii) even when such inadvertent was already clarified by the assessee in subsequent clarifications. Before us, neither any copy of the submission filed before the Ld. CIT (Exemption) has been filed nor the facts of the case or statement of fact have been enclosed along with the Form 36 so as to adjudicate the issue. The Ld. CIT (Exemption) had granted liberty to the assessee to file application afresh under the correct clause, hence no cause of grievance apparently arises as no prejudice has been caused to the assessee by following the procedure prescribed for grant of registration by the Ld. CIT (Exemption). The appeal of the assessee is not maintainable because the error occurred on the part of the assessee and liberty was granted to correct the error which opportunity was not availed by the assessee. Hence, on facts as emanating from the record, the appeal is not maintainable and ground no. 1 is dismissed. Ground no. 2 being general in nature does not require any separate adjudication. 6. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 21st February, 2025. Sd/- Sd/- [Sonjoy Sarma] [Rakesh Mishra] Judicial Member Accountant Member Dated: 21.02.2025 Bidhan (P.S.) Page | 4 I.T.A. No.: 858/KOL/2024 Assessment Year: 2021 to 2025 Shree Ram Trust Churu. Copy of the order forwarded to: 1. Shree Ram Trust Churu, 62/2 Strand Road, Kolkata, West Bengal, 700006. 2. CIT (Exemption), Kolkata. 3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. 6. Guard File. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata "