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

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:

Keeping in view the order passed by the Ld. CIT(E) and considering the submission made by the assessee, we are remitting the appeal of the assessee to the file of Ld. CIT(E) for fresh adjudication with this direction to consider the application of the assessee and allow the assessee to file fresh Form no. 10D by selecting correct section code.