DCIT EXEMPTIONS CIRCLE 1(1), KOLKATA vs. B P PODDAR FOUNDATION FOR EDUCATION, KOLKATA
What did the Tribunal hold?
The Income Tax Appellate Tribunal found no error in the CIT(A)'s order. It observed that the assessee was entitled to the benefit of Section 10(23C)(via), had provisional approval, and had subsequently filed Form 10BB within the time allowed by CBDT Circular No. 16/2024 dated 18.11.2024 for condonation of delay. Therefore, the appeal filed by the revenue was dismissed.
What were the facts?
The assessee, a charitable trust, inadvertently claimed exemption under Section 11/12A instead of the applicable Section 10(23C)(via) in its Income Tax Return for Assessment Year 2022-23 and delayed filing Form 10BB. The CPC, processing the return, made an adjustment under Section 143(1)(a) due to the mismatch. The CIT(A) subsequently deleted this adjustment, allowing the exemption under Section 10(23C)(via), which the Revenue appealed, contending that Form 10BB was not filed within the prescribed time.
What were the issues?
Whether the assessee, a charitable trust, was eligible for exemption under Section 10(23C)(via) despite an initial incorrect claim under Section 11/12A and a delay in filing Form 10BB, when the said form was later filed in accordance with a CBDT circular allowing condonation of delay.
Which sections of the Income-tax Act were involved?
Section 10(23C)(via),Section 11,Section 12A,Section 143(1),Section 143(1)(a)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
Per George Mathan, JM : This is an appeal filed by the revenue against the order dated 23.12.2024, passed by the ld. Addl./JCIT(A)-9, Mumbai for A.Y.2022- 2023. 2. Shri Raja Sengupta, CIT-DR appeared on behalf of the revenue and Shri S.K.Tulsiyan, Advocate appeared on behalf of the assessee.
The appeal filed by the revenue is delayed by 26 days for which the revenue has filed the necessary condonation petition. The reasons given are plausible and same are accepted. Accordingly, the delay is condoned and the appeal is admitted for he
The order continues below.
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