TAX ADVOCATES ASSOCIATION OF BENGAL,KOLKATA vs. CIT(EXAMPTION), KOLKATA

PDF · subscribers
ITA 955/KOL/2023Status: DisposedITAT Kolkata08 December 20232 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee already had a subsisting valid registration under Section 12A, the second application was not maintainable and was infructuous. Therefore, the dismissal of the second application by the CIT(Exemption) would not affect the existing registration.

What were the facts?

The assessee-association filed a second application for registration under Section 12A of the Income Tax Act. The Commissioner of Income Tax (Exemption) rejected this second application. The assessee argued that they already possessed a valid registration granted earlier.

What were the issues?

The primary issue was the maintainability of a second application for Section 12A registration when a valid registration already existed.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH KOLKATA

order : December 08, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee-association agitating the rejection of application for registration u/s 12A of the Income Tax Act (hereinafter referred to as the ‘Act’) as charitable institution in an ex parte order 08.08.2023 of the Commissioner of Income Tax (Exemption), Kolkata [hereinafter referred to as ‘CIT(Exemption)’].

2.

At the outset, the ld. counsel for the assessee has submitted that in fact the assessee-association has already been granted registration u/s 12A of the Act from A.Y 2022-23 to A.Y 2026-27. He, in this respect, has relied upon the certificate/order of registration dated 07.04.2022 bearing Unique Registration No.AACTT1935HE20201. The ld. counsel has submitted that the assessee inadvertently filed second application for registration. The ld. counsel has submitted that the Tax Advocates Association of Bengal assessee already having the subsisting valid registration u/s 12A of the Act, the second application filed by the assessee was not maintainable and was infructuous. In view of this, the dismissal of the second application by the CIT(Exemption) will not have any effect on the subsisting registration of the assessee granted vide order dated 07.04.2022 (supra).

3.

With the above observation, the appeal of the assessee being not maintainable/infructuous is dismissed. The dismissal of the above appeal will not have any bearing on the subsisting registration of the assessee u/s 12A of the Act vide order dated 07.04.2022.

4.

In the result, the appeal of the assessee stands dismissed. Kolkata, the 8th December, 2023. Sd/- Sd/- [�गर�श अ�वाल /Girish Agrawal] [संजय गग� /Sanjay Garg] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 08.12.2023. RS Copy of the order forwarded to: 1. Tax Advocates Association of Bengal 2. CIT(Exemption), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR),

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →