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

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. 2. Shri Soumitra Choudhury, Advocate appeared on behalf of the assessee and Shri Subhendu Datta, CIT, DR appeared on behalf of the revenue. 3. 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.

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Saraswati Devi Educational Welfare Trust,
AY: 2022-23

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.
4. 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.”
It was the submission that as all the details were before the CPC, the denial of the benefit was rightly reverse by the Ld. CIT(A).
5. We have considered the rival submissions. A perusal of para 8 of the order of the Ld. CIT(A) shows that the relevant fact in regard to the reason for granting relief to the assessee has been brought out by the Ld. CIT(A).
The Ld. CIT(A) has categorically given a finding that the assessee had obtained the approval for registration u/s.12A and Form 10B has also been filed along with the return of income which was also filed on 21.09.2022. This being so, as the revenue has not been able to dislodge the finding of fact arrived at by the Ld. CIT(A), we are of the view that the finding of the Ld. CIT(A) is on right footing and no interference is required on our part.
Appeal of the revenue is dismissed.

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Saraswati Devi Educational Welfare Trust,
AY: 2022-23

Dated: 4th March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: ITO, Exemption, Wd-2(1), Durgapur
2. The Respondent. Saraswati Devi Educational Welfare Trust
3. CIT(A), Addl/JCIT(A), Mysore
4. Pr. CIT
5. DR, ITAT, Kolkata.