Section 10AC of the Income Tax Act

L Dey Road Sarada Society Purulia., Purulia vs. CIT(Exemptions), Kolkata.

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr. Manish Borad, Hon’Ble & Shri Sanjay Garg, Hon’Blei.T.A. No. 918/Kol/2023 L Dey Road Sarada Society Purulia Commissioner Of Income Tax At. Dulmi Nadiha Vs (Exemptions), Kolkata Dulminadiha, S.O. Dulmi (P) Purulia - 723102 [Pan : Aaaal7474L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri P.K. Ray, A/R & Daud Ahmed Buksh Revenue By : Shri Abhijit Kundu, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 09/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 21/06/2024 आदेश/O R D E R Per Dr. Manish Borad: This Appeal Is Directed At The Instance Of The Assessee Against The Order Dt. 05/07/2023, Of The Learned Commissioner Of Income Tax (Exemptions), (Hereinafter The “Ld. Cit(E)”). 2. The Sole Grievance Of The Assessee Is Against The Action Of The Ld. Cit(E) In Rejecting The Application Of The Assessee For Permanent Registration U/S 12Ab Of The Act By Merely Mentioning That “The Assessee Is Treated As Non-Maintainable”, Solely On The Ground That It Is Pre-Mature As The Provisional Registration U/S 10Ac Is Still Valid. 3. At The Outset, The Ld. Counsel For The Assessee Submitted That It Has Been Consistently Held By This Tribunal That For The Assessees Who Have Already Commenced The Charitable Activities Prior To The Amendment Brought In The Act For Applying Provisional/Final Registration, The Assessee Should Not Be Denied To File The Application For Final Registration Merely On The Ground That He Has Been Given Provisional Registration.