Harihar Dutt Memorial Trust Vs ITO Ward-1(4), Exemption, Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Harihar Dutt Memorial Trust, against the order dated 20.06.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. The assessee's counsel, Shri Soumitra Choudhary, AR, submitted that the Assessing Officer (AO) has applied the provision of Section 115JD on the ground that the assessee’s provisions registration u/s 12A of the Act has been cancelled. It was submitted that the assessee has been granted provisional registration from the assessment year 2021-2022 to 2022-2023. The counsel drew attention to the order of provisional registration dated 27.05.2021. The AO mentions that the registration has been cancelled by an order of the appropriate authority dated 17.02.2023, but the assessee claims there is no such order. Further, the assessee has been granted provisions registration for the period 2024-2025 to 2026-2027 on 16.03.2024.…

Legal Issues

• 1. Whether the Assessing Officer was correct in applying Section 115JD on the ground that the assessee’s registration under Section 12A has been cancelled.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shree Krishna Sansthan vs. Commissioner of Income Tax (Exemption), Delhi

  Delhi Bench 'A', New Delhi benchAY 2025-26Allowed

• Naresh Kumar Aggarwal Foundation Vs CIT (Exemption)

• Padmawati Sewa Sanstha Vs. Commissioner of income tax( Exemption ) Delhi

  Delhi Bench ‘F’, New Delhi benchAY 2024-25Allowed

• Dhanera Diamonds Ajbani Charitable Trust vs. The Commissioner of Income Tax (Exemption)

  Ahmedabad bench

• ITA No. 6266, 6267/DEL/2025

  Delhi Bench ‘A’, New Delhi benchAY 2023-24 to 2025-26Allowed

• Shree Aath Paragana Gurjar Prajapati Samaj Trust vs. The CIT(Exemption)

  Ahmedabad bench