KOLKATA VOCATIONAL ACADEMY,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), KOLKATA

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ITA 1752/KOL/2026Status: DisposedITAT Kolkata22 July 2026AY 2026-20274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee had indeed produced a registration certificate dated September 6, 2018, prior to the stipulated date. Therefore, the matter was restored to the CIT(Exemption) for re-examination.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application because the assessee had not produced prior 12A/12AA registration before April 1, 2021.

What were the issues?

Whether the rejection of registration under Section 12A(1)(ac)(ii) was justified when the assessee possessed prior registration, and whether the CIT(Exemption) properly considered the evidence presented.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 22.07.2026Pronounced: 22.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1752/Kol/2026 Assessment Year: 2026-27

Kolkata Vocational Academy CIT (Exemption), Kolkata

377/1, Pulin Avenue, Barackpur-II, North 24 Vs Parganas, West Bengal – 700081.

(PAN: AABAK9047P) (Appellant) (Respondent)

Assessee by : S. K. Kamaluddin, FCA Revenue by : Sanjit Kr. Das, CIT-DR

Date of Hearing : 22.07.2026 Date of Pronouncement : 22.07.2026

ORDER Per George Mathan, JM: The present appeal filed by the assessee against the order of the CIT(Exemption), Kolkata [hereinafter referred to as the ‘CIT(E)’] in application no.CIT(Exemption) Kolkata/2025-26/12AA/19127 dated

ITA No.1752/Kol/2026

25.03.2026 rejecting registration u/s 12A(1)(ac)(ii) of the I.T Act, 1961 filed in Form 10AB.

2.

Shri S. K. Kamaluddin, FCA represented on behalf of the assessee and Shri Sanjit Kr. Das, CIT-DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the ld. CIT(Exemption) denied the registration u/s 12A on the ground that the assessee had not produced 12A/12AA registration prior to 01.04.2021. The ld. AR has drawn our attention to page 18 of the paper-book which is a copy of registration u/s 12A dated 06.09.2018, the same reads as follows:

ITA No.1752/Kol/2026

ITA No.1752/Kol/2026

3.1 As it is noticed that the assessee has now produced the certificate of the registration prior to 01.04.2021, the issues in this appeal are restored to the file of the ld. CIT(E) to re-examine the issue of registration u/s 12A after granting the assessee adequate opportunity of being heard.

4.

In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 22/07/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 22/07/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

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