SAMMILANI TEACHERS TRAINING COLLEGE,,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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ITA 1091/KOL/2026Status: DisposedITAT Kolkata06 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had submitted documents indicating registration under Section 12A and a final approval date. Therefore, the matter was remitted back to the CIT(E) for fresh consideration.

What were the facts?

The assessee applied for approval under Section 80G(5)(iv)(B) of the Income Tax Act. The CIT(E) rejected the application because the assessee did not have valid registration under Section 12A of the Act.

What were the issues?

Whether the CIT(E) erred in rejecting the 80G application solely on the grounds of lack of 12A registration, especially when the assessee claimed to have obtained it.

Which sections of the Income-tax Act were involved?

Section 80G(5)(iv)(B),Section 12A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Manoj Kataruka, Advocate
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 30.06.2026Pronounced: 06.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.1091/KOL/2026 Sammilani Teachers Training CIT(Exemption), College, Vs. Kolkata 147, Barakhola, Krishnapally, Mukundpur, Kolkata – 700099, West Bengal [PAN: AAFAS9275B] (Appellant) .. (Respondent) Appellant by : Shri Manoj Kataruka, Advocate Respondent by: Shri Praveen Das Chowdhury, Sr. DR Date of Hearing 30.06.2026 Date of Pronouncement 06.07.2026

O R D E R PER PRADIP KUMAR CHOUBEY, JUDICAL MEMBER:

This appeal filed by the assessee is directed against the order dated 15.03.2026 of the learned Commissioner of Income-tax (Exemption), Kolkata (hereinafter referred to as the “ld. CIT(E)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case are that the assessee filed application in Form 10AB, seeking approval u/s 80G(5)(iv)(B) of the Act. The ld. CIT(E) on verification of records, finds that assessee does not have valid registration u/s 12A of the Act, therefore, application filed by the assessee u/s 80G(5)(iv)(B) of the Act is hereby rejected and non-maintainable.

ITA No.1091/Kol/2026 Sammilani Teachers Training College vs. CIT(E) 3. Being aggrieved, dissatisfied, the assessee preferred appeal before us. The learned Authorized Representative (ld. AR) submits that assessee was registered u/s 12A(1)(b)(i) of the Act vide letter dated 15.12.2014 and final approval has been done on 26.03.2026. The ld. AR submits that assessee is a charitable society u/s 12 vide letter dated 15.12.2014 and assessee has already filed application for registration application dated 29.09.2025. A final approval has been done on 26.03.2026. The prayer of the ld. AR is that appeal of the assessee be remitted back to the file of ld. CIT(E) with a direction to grant approval u/s 80G(5)(iv)(B) of the Act after going over the documents filed by the assessee.

4.

Contrary to that learned Senior Departmental Representative (ld. Sr. DR) supports the impugned order but did not raise any objection in remitting the appeal to the file of the ld. CIT(E).

5.

Upon hearing the submission of the counsel of the representative parties and on perusing of the order, we find that ld. CIT(E) has rejected the application on the basis that assessee does not have valid registration u/s 12A of the Act. The assessee has filed the following documents, viz., (i) application for registration u/s 80G(5)(iv)(B) of the Act, (ii) application for registration for approval in Form 10AB and (ii) the order u/s 12AA(1)(b)(i) of the Act. The submission of the assessee is that final approval has been done on 26.03.2026. Keeping in view, the order passed by ld. CIT(E) and considering the documents filed by assessee, we remit the matter back to the file of ld. CIT(E) with a direction to pass fresh order after going over the documents filed by the assessee and grant registration as per law.

ITA No.1091/Kol/2026 Sammilani Teachers Training College vs. CIT(E) 6. In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 06/07/2026.

Sd/- Sd/- (Rajesh Kumar) (Pradip Kumar Choubey) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 06/07/2026 SAMANTA आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to: 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण,/ DR, ITAT, Kolkata 6. गाड� फाईल / Guard file

// TRUE COPY // BY ORDER,

Asstt. Registrar, ITAT, Kolkata

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