Shree Shyam Prem Mondal Vs. PCIT (Exemption)-Kolkata
Case No: I.T.A. No. 2346/Kol/2024
Court: Income Tax Appellate Tribunal "C" Bench: Kolkata
Date: 3/26/2025
Parties Involved
appellantShree Shyam Prem Mondal
respondentPCIT (Exemption)-Kolkata
Facts Summary
The assessee, Shree Shyam Prem Mondal, filed an application for approval under section 12A(1)(ac)(vi)(B) of the Act in Form no. 10AB. The application was rejected by the Commissioner of Income Tax (Exemption)-Kolkata on the grounds that the section did not meet the eligible criteria. The assessee then filed a revised application under section 12A(1)(ac)(iii) of the Act, claiming that the initial application contained a typographical error. The assessee sought the case to be remitted back to the …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Commissioner of Income Tax (Exemption)-Kolkata erred in rejecting the assessee's application merely on the ground of a typographical error.
Precedents Relied Upon
2 precedents cited in this judgement.