CIT (Exemptions), Kolkata vs. Rabindra Bharati Society

Parties Involved

Facts Summary

The case involves the Rabindra Bharati Society, a charitable trust, which had been granted registration under Section 12A of the Income Tax Act, 1961. The Society had applied for fresh registration under Section 12A(1)(ac)(i) and was granted registration valid up to AY 2026-27. However, due to a misunderstanding, the Society applied for final registration under Section 12A(1)(ac)(iii), which was rejected by the CIT (Exemptions). The Society appealed to the Tribunal, which set aside the CIT's order and directed reconsideration of the application. Later, the Department moved a Miscellaneous Application claiming a mistake in the Tribunal's order, arguing that the initial registration was final, not provisional.…

Legal Issues

• 1. Whether the registration granted to the assessee was provisional or final.
• 2. Whether the assessee's appeal for final registration was maintainable.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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