INCOME TAX BAR ASSOCIATION, CALCUTTA.,KOLKATA vs. CIT(EXAMPTION), KOLKATA., KOLKATA.

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ITA 922/KOL/2023Status: DisposedITAT Kolkata02 November 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 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 an application for registration under Section 12A of the Income Tax Act. The Commissioner rejected this application ex parte. The assessee argued that they already possessed a valid registration granted earlier.

What were the issues?

Whether a second application for Section 12A registration is maintainable when a valid registration already exists. The impact of an ex parte rejection on a subsisting registration.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

order : November 02, 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 23.09.2021 bearing Document Identification No.AAAAI3921ME1924201 and Unique Registration No.AAAAI3921ME19242. The ld. counsel has Income Tax Bar Association Calcutta submitted that the assessee inadvertently filed second application for registration. The ld. counsel has submitted that the 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 23.09.2021 (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 23.09.2021.

4.

In the result, the appeal of the assessee stands dismissed. Kolkata, the 2nd November, 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: 02.11.2023. RS Copy of the order forwarded to: 1. Income Tax Bar Association Calcutta 2. CIT(Exemption), Kolkata 3.CIT (A)- 4. CIT- , 5. CIT(DR),

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