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Facts
The assessee mistakenly filed its return claiming charitable status without proper registration under Section 12A of the Act. The return was processed, and the application for rectification under Section 154 was rejected. The CIT(A) also rejected the assessee's appeal.
Held
The Tribunal invoked the powers of the appellate authority based on the Supreme Court ruling in Goetz India Ltd. The physical return filed in ITR-5 along with the computation was forwarded to the AO for consideration as a revised return.
Key Issues
Whether the assessee can file a revised return or have a mistakenly filed return accepted after the due date, especially when claiming charitable status without proper registration.
Sections Cited
12A, 154, 143(1)
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019.
It was submitted by the Ld. AR that the assessee had by mistake filed its return claiming the status of a charitable organisation though the assessee did not have registration u/s.12A of the Act. It was submission that the return filed by the assessee came to be processed and the intimation came to be issued wherein the application has been treated as income of the assessee. It was submission that the application filed u/s.154 of the Act was also rejected. It was submission that the against the rejection of application filed u/s.154 of the Act the assessee had filed appeal to the CIT(A). It was submission that the Ld. CIT(A) has rejected the appeal of the assessee on the ground that the assessee has filed the return claiming charitable status and that against the intimation u/s.143(1) of the Act the assessee is not in appeal before the CIT(A). The Ld.AR submitted that the assessee has attempted to file the revised return but due to the online system the returns were not being accepted. The Ld. AR has placed before me the return that is to be filed along with the computation of income thereon along with the enclosures. It was submission that the said return may be taken on record and powers of the appellate authority granted by the Hon’ble Supreme Court in Goetz (India) Ltd., reported in [2006] 284 ITR 323 (SC) may be invoked and the computation may be restored to the file of the AO with the direction to consider the same in place of the return defectively filed on 14/09/2018.
In reply, the Ld.Sr.DR submitted that the appellate authority by directing the AO to consider the physical return would cost substantial injustice and it would be a traversity of justice on the side of the revenue if such direction is given by invoking its power in such cases by applying the decision of the Hon’ble Supreme Court in the case of Goetz (India) Ltd. It was the submission that the assessee had faulted by filing the wrong return and it should not be given the liberty to make such correction. It was submission that if there the intimation was not issued the return claim the exemption would have got through. It was submission that the order of the Ld.AO and Ld.CIT(A) is liable to be upheld.
I have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has itself admitted that he does not have registration under 12A of the Act. It was also admitted that it