Senate of Serampore College Vs CIT (Exemption) (ITAT Kolkata)
Income Tax Appellate Tribunal (ITAT) Kolkata bench has remanded the appeal filed by the Senate of Serampore College to the Commissioner of Income Tax (Exemptions) [CIT(E)] for fresh adjudication. The educational institution, established in 1918, had initially filed an application for registration under Section 10(23C)(ii) of the Income Tax Act, 1961, for Assessment Year 2022-23, using Form 10D.
The CIT(E) had rejected the application, citing the selection of an incorrect section code and directed the college to file a fresh Form 10B with the correct code. However, the college contended before the ITAT that the e-portal’s drop-down menu for filing applications for AY 2022-23 onwards only offered Section 12A(1) as an option, not allowing for the selection of Section 10(23C)(vi) or other relevant sub-clauses, which was reportedly applicable to the college.
Limatula Longkumer, Registrar of Senate of Serampore College, submitted an affidavit confirming the error in selecting Section 10(23C)(ii) instead of the applicable Section 10(23C)(vi). The affidavit also acknowledged the CIT(E)’s opportunity to file a fresh application.
Considering both the CIT(E)’s directive and the assessee’s submission regarding the e-portal’s limitations, the ITAT has remitted the appeal back to the CIT(E). The ITAT directed the CIT(E) to consider the assessee’s application and facilitate the filing of a fresh Form 10D with the correct section code. The appeal was allowed for statistical purposes, indicating it was sent back for re-evaluation rather than a final decision on its merits. The order was pronounced on June 25, 2025.
