Case Law Details
Income Tax Bar Association Calcutta Vs CIT (ITAT Kolkata)
In the case of Income Tax Bar Association Calcutta vs. CIT (ITAT Kolkata), the issue revolved around the rejection of the association’s application for regular registration under section 80G(5)(iii) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption). The Income Tax Appellate Tribunal (ITAT) Kolkata heard the appeal against this decision.
Background and Facts
The Income Tax Bar Association Calcutta (the assessee) is a registered society under the Registrar of Firms, Societies & Non-Trading Corporations, West Bengal, established in 1924. It has been enjoying registration under section 12A of the Income Tax Act and was previously granted exemption under section 80G(5)(vi) of the Act. However, due to amendments brought about by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, new procedures were introduced for registration under sections 12A and 80G.
Following these amendments, the association applied for provisional registration under section 12AB and subsequently sought regular registration under section 80G(5)(iii). The application for regular registration was rejected by the Commissioner, citing that it was filed beyond the stipulated time limit of six months from the commencement of activities or from the expiry of provisional registration, whichever is earlier.
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