Duckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum
Case No: ITA No.2272/KOL/2025
Court: Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata
Date: 1/14/2026
Parties Involved
appellantDuckbanglow Para Spark Welfare Society
respondentITO Ward-3(1), Suri, Birbhum
Facts Summary
This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming the status of a charitable organization, though it did not have registration under section 12A of the Act. The return was processed, and the intimation treated the application as income of the assessee. The application filed under section 154 of the Act was r…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee can file a revised return after the due date has expired.
Precedents Relied Upon
3 precedents cited in this judgement.