Portal Drop-Down Issue: ITAT Permits Re-Filing of Section 10(23C) Registration Application

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...