Bhaba Vs CIT (Exemption) (ITAT Kolkata)
In the case of Bhaba Vs CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Kolkata dismissed an appeal as infructuous after it was discovered that the appellant, an assessee, had already been granted a registration under Section 12AB(1)(b) of the Income Tax Act. The assessee had initially filed an appeal against an order from the Commissioner of Income Tax (Exemption) dated January 25, 2025, which had denied the benefit of a registration under Section 12A of the Act. However, a subsequent order from the same authority on January 28, 2025, granted the registration. Because the central issue of the appeal—the denial of registration—was resolved by this later order, the tribunal determined that the appeal no longer needed to be heard. The ITAT’s decision highlights a procedural outcome where a later administrative action by the tax authority rendered a legal challenge moot.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal filed by the assessee against the order of the ld. CIT (E) denying assessee the benefit of recognition u/s 12A of the Act by an order dated 25.01.2025.
02. None represented on behalf of the assessee and Shri Raja Sengupta represented on behalf of the Revenue.
