CITY LEVEL PROGRAMME OF ACTION FOR STREET AND WORKING CHILDREN. ,KOLKATA vs. CIT(EXEMPTION), KOLKATA. , KOLKATA

The solitary grievance of the assessee is that ld. CIT(Exemptions) has erred in rejecting the application filed by the assessee for grant of registration under Section 12A(1)(ac)(iii) of the Income Tax Act.

Brief facts of the case are that the ld. CIT(Exemptions) has dismissed the application of the assessee without adjudicating on merit. It appears that earlier assessee was granted a provisional registration and assessee has filed an application for grant of registration under section 12A(1)(ac)(iii) of the Income Tax Act. According to the ld. CIT, the assessee failed to submit certain clarification and this application was considered as pre-mature in time.

On due consideration of the above facts, we are of the view that might have some technical error in filing the application Form in 10AC. The assessee has mentioned as 12A(1)(ac)(i) instead of 12A(1)(ac)(iii) because of this minor error, ld. Commissioner considered as if the application is for provisional registration and he dismissed the application because provisional registration was still valid. Therefore, we are of the view that application of the assessee be construed under section 12A(ac)(iii) of the Income Tax Act for grant of regular registration and the same be decided on merit. The assessee is directed to submit necessary details to the ld. CIT(Exemptions). City Level Programme of Action for Street and Working Children 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 25/01/2024.