SENATE OF SERAMPORE COLLEGE,HOOGHLY vs. CIT (EXEMPTION), , KOLKATA

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ITA 806/KOL/2025Status: DisposedITAT Kolkata25 June 2025AY 2022-2023Bench: Shri Pradip Kumar Choubey (Judicial Member), Shri Rakesh Mishra, Accountant Member] I.T.A. No. 806/Kol/2025 Assessment Year: 2022-23 Senate of Serampore College Vs. CIT(Exemption), Kolkata (PAN: AAAJS 1188 B) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी Date of Hearing / सुनवाई 19.06.2025 की तिथि Date of Pronouncement/ 25.06.2025 आदेश उद्घोषणा की तिथि For the assessee / Shri Arvind Agrawal, Advocate निर्धारिती की ओर से For the revenue / राजस्व Shri S. B Chakraborthy, Sr. D.R की ओर से ORD1 pages

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Facts

The assessee, an educational institution, filed an application for registration under section 10(23C)(ii) in Form 10D. The CIT(E) rejected the application due to a wrong section code selected and directed the assessee to file a fresh form. The assessee contended that the e-portal did not allow selection of the correct section code.

Held

The Tribunal noted the assessee's submission that the e-portal did not provide an option for the correct section code, supported by an affidavit. The CIT(E)'s order and the assessee's submission were considered.

Key Issues

Whether the assessee was prevented from filing the correct application due to technical issues with the e-filing portal and if the matter should be remitted back to the CIT(E) for fresh adjudication.

Sections Cited

10(23C)(ii), 10(23C)(vi), 12A(1)

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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of Learned Commissioner of Income Tax (Exemptions)-Kolkata (hereinafter referred to as the Ld. CIT(E)] dated 24.02.2025 for AY 2022-23.

Assessment Year: 2022-23 Senate of Serampore College 2. Brief facts of the case of the assessee are that the assessee being an educational institution filed an application for registration u/s 10(23(c)(ii) in form no. 10D. The Ld. CIT(E ) has treated the application as rejected by observing that the assessee had selected wrong section code. The Ld. CIT(E ) has further directed the assessee to file fresh form 10B by selecting correct section code.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.

The Ld. A.R has submitted before us that Ld. CIT(E ) has directed the assessee to file fresh form no. 10B by selecting correct section code but in fact logging on the e- portal, the assessee is not able to fill up the requisite correct section code as because in the drop down main only section 12A(1) is being allowed and no other option is being available in the portal. The Ld. AR submitted that the e-portal is not provided in drop down for application for AY 2022-23 onwards and neither any drop down for 10(23c)(vi) and/or any other sub-clause of 10(23c). His prayer is to remit the appeal of the assessee before the Ld. CIT(E ) with a direction to consider the fresh application filed by the assessee.

The Ld. D.R did not raise any objection.

Upon hearing the submission of the counsel of the respective parties, we find that the Ld. CIT(E ) has directed the assessee to file fresh form 10D selecting the correct section code. The submission of the assessee is that e-portal does not have any other section than section code 10(23c) (vi). The Ld. A.R has filed an affidavit to this effect which is as follows: