HARIHAR DUTT MEMORIAL TRUST,KOLKATA vs. I.T.O., WARD - 1(4), EXEMPTION,, KOLKATA

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ITA 1824/KOL/2025Status: DisposedITAT Kolkata16 January 2026AY 2022-2023Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the AO had mentioned cancellation of registration, but the assessee presented evidence of provisional registration granted for AY 2021-2022 to 2023-2024 and subsequently for AY 2024-2025 to 2026-2027. The submissions by the rival parties were considered.

What were the facts?

The assessee filed an appeal against the order of CIT(A) for AY 2022-2023. The AO applied Section 115JD on the grounds of cancellation of registration, but the assessee submitted proof of provisional registration granted for AY 2021-2022 to 2023-2024.

What were the issues?

Whether the AO was justified in applying Section 115JD based on a purported cancellation of registration, when the assessee possessed valid provisional registration certificates.

Which sections of the Income-tax Act were involved?

Section 115JD,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 13/01/2026Pronounced: 13/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 20.06.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023.

2.

It was submitted by the ld. AR that the AO has applied provision of Section 115JD on the ground that the assessee’s provisions registration u/.s12A of the Act has been cancelled. It was the submission that the assessee has been granted provisional registration from the assessment year 2021-2022 to 2022-2023. Ld.AR drew my attention to the page 15 of the paper book which is the order of provisional registration and the same reads as follows :-

3.

It was the submission that this registration was granted on 27.05.2021. The impugned assessment year is 2022-2023. The AO mentions that the registration has been cancelled by an order of the appropriate authority dated 17.02.2023. It was the submission that there is no such order in the case of the assessee. The ld. AR further drew my attention to the page 18 of the paper book which is the copy of the provisions registration for the period 2024-2025 to 2026-2027 which has been issued on 16.03.2024, which reads as follows :-

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