INCOME TAX OFFICER(EXEMPTION),WARD-2(1), AAYAKAR BHAWAN ANEEXE, CITY CENTRE, DURGAPUR vs. SARASWATI DEVI EDUCATIONAL WELFARE TRUST, CITY CENTRE, DURGAPUR

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ITA 1168/KOL/2024Status: DisposedITAT Kolkata04 March 2025AY 2022-23Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)3 pages

AI SummaryDismissed

Facts

The assessee's claim for exemption under Section 12A was initially disallowed by the CPC during processing of intimation under Section 143(1)(a) due to non-furnishing of registration details and Form 10B in the return of income. The Ld. CIT(A) subsequently granted relief to the assessee, finding that the necessary approvals and filings (registration u/s 12A and Form 10B) were indeed in place, though not provided to the CPC at the time of processing.

Held

The Income Tax Appellate Tribunal upheld the decision of the Ld. CIT(A), confirming that the assessee had obtained the required approvals for registration under Section 12A and had filed Form 10B along with the return of income. The Tribunal concluded that the CIT(A)'s finding of fact was on solid ground and required no interference, dismissing the revenue's appeal.

Key Issues

Whether the disallowance of exemption under Section 12A by the CPC for non-furnishing of details in the return, when such details were subsequently produced and confirmed by the CIT(A), was justifiable.

Sections Cited

12A, 143(1)(a), 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Soumitra Choudhury, Advocate

For Respondent: Shri Subhendu Datta, CIT, DR

Hearing: 04.03.2025Pronounced: 04.03.2025

Present for: Appellant by : Shri Soumitra Choudhury, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 04.03.2025 Date of Pronouncement : 04.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Mysore [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/APL/S/250/2023- 24/1063572988(1) dated 28.03.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2022-23.

Shri Soumitra Choudhury, Advocate appeared on behalf of the assessee and Shri Subhendu Datta, CIT, DR appeared on behalf of the revenue.

It was submitted by the Ld. CIT, DR that the Ld. JCIT(A) erred in granting relief to the assessee. It was the submission that in an intimation u/s. 143(1)(a) the CPC disallowed the assessee’s claim of exemption u/s. 12A of the Act. It was the submission that the assessee has not provided the details of the registration u/s. 12A and Form 10B in filing the return the CPC had disallowed the claim of exemption. It was the submission that the order of the Ld. CIT(A) is liable to be reversed.

It was the submission of the Ld. AR that a perusal of the order of the Ld. CIT(A) in para 8 would clearly show that the Ld. CIT(A) has categorically given a finding that registration u/s. 12A and Form 10B had been filed on 21.09.2022. The para 8 of the order of the Ld. CIT(A) reads as follows:

“8. The claim of the appellant has been verified vis-à-vis with the intimation order and submissions of the appellant. During the appellate proceedings, the appellant has furnished the copies of registration u/s. 12A, form 10B filed on 21.09.2022 along with the return of income which was also filed on 21.09.2022 before the appellate authority. On verification of the same, it is evident that the appellant has obtained the approvals required for the claim of deduction. But, the appellant has failed to furnish the details while filing the return of income. In the absence of the approval details, the Assessing Officer CPC has disallowed the same while processing return. However, it is pertinent to mention that the appellant has been having the approvals for claiming deduction. It is only lapse on part of the appellant that the details were not provided to the AOCPC. Now, during the appellate proceedings, the appellant has furnished all the documents required to claim the deduction as per the details furnished in Return of income.”