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

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).

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.

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),