SRI ADWAITYA ACHRYA TRUST,KOLKATA vs. A.C.I.T./I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

Shri Mayank Parakh, ld.AR appeared on behalf of the assessee and Smt. Sima Das Biswas, ld. Sr.DR appeared on behalf of the revenue.

It was the submission of the ld. AR that the assessee is an old trust. The assessee has filed its return of income mentioning its original registration number. The return came to be processed and the intimation came to be issued u/s.143(1) of the Act denying the registration u/s.11 & 12 of the Act on the ground that the assessee had not provided the new registration/approval details. It was the submission that the assessee has filed for new registration as required under the Act on 21.11.2022 and the last date for filing of the application for new registration under the new provisions was 25.11.2022. It was the submission that provision of Section143(1) of the Act permits adjustment of arithmetical errors and the assessee should not be denied the benefit of Section 11 & 12 of the Act in an intimation u/s.143(1) of the Act on the ground that the assessee has not provided new registration details keeping especially when the last date of filing of the application was still available to the assessee.

In reply, ld. Sr. DR vehemently supported the orders of the ld.AO and ld. CIT(A).

I have considered the rival submissions. It is noticed that the assessee is an old trust and the intimation has been issued denying the benefit of section 11 & 12 of the Act on account of non-availability of the registration details. Under the new provisions, especially when the time limit for filing the application under the new provisions were available till 25.11.2022, the intimation cannot be sustained, insofar as it is not an arithmetical error which has been attempted to be corrected. This being so, the intimation is said to be bad in law and the same is hereby quashed.