ANANDA SIKSHA NIKETAN,KOLKATA vs. CIT (EXEMPTION), KOLKATA, KOLKATA

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ITA 2064/KOL/2017Status: DisposedITAT Kolkata26 September 20182 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and directed him to grant the Section 80G approval. This was because the CIT(Exemption) overlooked the fact that the Section 12AA registration was granted on the same day.

What were the facts?

The assessee's application for approval under Section 80G was rejected by the CIT(Exemption) for not submitting a copy of its Section 12AA registration. However, the CIT(Exemption) had granted the Section 12AA registration on the same date as the rejection.

What were the issues?

Whether the rejection of Section 80G approval was justified when the prerequisite Section 12AA registration was granted on the same date but overlooked.

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH (D

order

: September 26, 2018 ORDER

Per P.M. Jagtap, AM

1.

This appeal filed by the assessee is directed against the order of Ld. CIT(Exemption), Kolkata dated 22.08.2017 whereby he rejected the application of the assessee for approval u/s 80G of the Income Tax Act, 1961.

2.

We have heard the arguments of both the sides and also perused the relevant material available on record. It is observed that the application of the assessee for approval u/s 80G has been rejected by the Ld. CIT(Exemption) vide his impugned order dated 22.08.2017 for the sole reason that the assessee did not submit a copy of registration u/s 12AA of the Income Tax Act. As submitted by the learned counsel for the assessee, the registration u/s 12AA was granted by the same Ld. CIT(Exemption) vide an order passed on the same date i.e. 22.08.2017, but this vital fact was completely

2 Ananda Siksha Niketan overlooked / ignored by him. He has also placed on record a copy of the said order dated 22.08.2017 passed by the Ld. CIT(Exemption), Kolkata which clearly shows that the registration u/s 12AA was granted by the same Ld. CIT(Exemption) to the assessee on the same date and even the Ld. CIT, DR has not disputed this position. We, therefore, set aside the impugned order passed by the Ld. CIT(Exemption) rejecting approval u/s 80G to the assessee and direct him to grant such registration.

3.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 26th September, 2018.

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