SHREE SHYAM PREM MONDAL KATHGOLA CALCUTTA,KOLKATA V. PR. CIT(EXEMPTION), KOLKATA

ITA 2346/KOL/2024

AI Insights

The case involves an appeal by Shree Shyam Prem Mondal Kathgola Calcutta against the order of the Commissioner of Income Tax (Exemption)-Kolkata, which had rejected the assessee's application for approval under section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961. The rejection was based on the incorrect filing of the application form, where a typographical error led to the wrong section being cited. The assessee argued that this was a mere technical mistake and requested the tribunal to consider the application under the correct section, 12A(1)(ac)(iii). The tribunal agreed with the assessee's position, noting that procedural errors should not lead to the rejection of substantive rights, and remitted the case back to the CIT(E) for reconsideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 469662 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी राजेश क ुमार, लेखा सटèय एवं Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय क े सम¢ [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 2346/Kol/2024 Assessment Year: NA Shree Shyam Prem Mondal Kathgola Calcutta (PAN: AABTM 2493 E) Vs. PCIT (Exemption)-Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 17.03.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 26.03.2025 For the assessee /Ǔनधा[ǐरती कȧ ओर से Shri Manish Tiwari, A.R For the revenue / राजèव कȧ ओर से Shri Praveen Kishore, CIT DR ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Exemption)-Kolkata (hereinafter referred to as the Ld. CIT(A)] dated 22.10.2024. 2 I.T.A. No. 2346/Kol/2024 Assessment Year: NA Shree Shyam prem Mondal Kathgola Calcutta 2. Brief facts of the case of the assessee is that the assessee filed an application for approval u/s 12A(1)(ac)(vi)(B) of the Act in Form no. 10AB. The application of the assessee has been rejected by the Ld. CIT(E) by holding that the aforesaid section does not make the eligible criteria under the said section. 3. Aggrieved by the said order, the assessee preferred an appeal before us. 4. The Ld. Counsel challenges the very impugned order thereby submitting that the Ld. CIT(E ) erred in rejecting the application of assessee merely on the ground that application made in form no. 10AB u/s 12A(1)(ac)(vi)(B) though the assessee has filed a revised and correct from of 10AB u/s 12A(1)(ac)(iii) of the Act. The Ld. Counsel submits that it was typographical error and the Ld. CIT(E) ought to consider the revised application made in form no. 10AB filed by the assessee but the Ld. CIT(E) has wrongly rejected the application. The prayer of the assessee is that his case is to be remitted back to the file of Ld. CIT(E) for considering the revised application made in form no. 10AB in correct section. 5. The Ld. D.R did not raise any objection. 6. We have gone through the order passed by the Ld. CIT(E ) and find that the assessee being a society has filed an application for approval u/s 12A(1)(ac)(vi)(B) in form no. 10AB. After receiving of the notice from the Ld. CIT(E ) the assessee filed written submission which is as under: “In response to the above notice, the assessee filed a written submission on 09.01.2024 stating that while filing the application in form 10AB on 05.04.2024, at serial no. 2 of the application while bunching the Section code, inadvertently, it was wrongly mentioned section code as 12A(1)(ac)(vi) instead of section 12A(1)(ac)(iii) of the Act. Further assessee has requested to consider the assessee’s original application in Form 10AB dated 05.04.2024 as filed u/s 12A(1)(ac)(iii) instead of 12A(10(ac)(vi) and treat the mistake occurred is a technical mistake only. Assessee additionally stated that this being a mere technical default, the final registration should not be rejected more so when the assessee has filed fresh application rectifying the mistake as explained above.” 7. It is settled law that submission of form is a procedural in nature not mandatory. The Ld. CIT(E) ought to consider the application filed by the assessee in correct section. 3 I.T.A. No. 2346/Kol/2024 Assessment Year: NA Shree Shyam prem Mondal Kathgola Calcutta It is a technical fault and registration should not be rejected when the assessee has filed fresh application reviewing the mistake. 8. Going over the facts of the case we are inclined to restore the case in the file of Ld. CIT(E ) for fresh consideration regarding filing of revised form no. 10AB in correct section. The Ld. CIT(E ) shall consider the application of form no. 10AB of the assessee and pass a afresh order with regard to registration as the assessee deems fit and proper. In the result, the appeal filed by the assessee allowed for statistical purposes. Order is pronounced in the open court on 26th March, 2025 Sd/- Sd/- (Rajesh Kumar/राजेश क ुमार) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 26th March, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Shree Shyam Prem Mondal Kathgola Calcutta, 2, Jorabagan Street, Kolkata-700006 2. Respondent – PCIT(Exemption), Kolkata 3. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "