Nerim Educational Society vs Union Of India & Ors
2023 Latest Caselaw 6280 Cal

19.09.2023
    PB
Sl. No.2.

             WPA 21080 of 2023


             Nerim Educational Society
                       Vs
             Union of India & Ors.


             Mr. Avra Mazumder,
             Mr. Kausheyo Roy.
                         ... For the Petitioner.
             Mr. Aryak Dutt.
                        .....For the UOI.


                   Heard learned advocates appearing for the

             parties.

                   By this writ petition, petitioner has challenged

             the impugned order dated 18th July, 2023, rejecting

             the application of the petitioner for stay of demand in

             question by the respondent CIT (Exemption), Kolkata.

Allegation of the petitioner is that the demand in

question arises out of disallowance of the exemption in

question for the sole reason of delay in submitting the

Form 10B by only 7 days without filing any application

for condonation of delay. Learned advocate for the

petitioner submits that rejection of the petitioner's

application for stay on the ground of delay in

submitting the Form 10B is very harsh and apart from

that there is no other ground on which the petitioner's

application for stay has been rejected. Petitioner

submits that exemption to educational institution

merely on the ground of delay when there is no other

allegation against the petitioner is not sustainable in

law and in support of his contention, Mr. Mazumder,

learned advocate appearing for the petitioner relies on

an unreported decision of this Court dated 3rd April,

2023 in ITAT 23 of 2023 (Principal Commissioner of

Income Tax, Central 1, Kolkata Vs. M/s. Surendra

Steels Pvt. Ltd.) and a reported decision of Hon'ble

Gujarat High Court in the case of Sarvodaya

Charitable Trust Vs. Income Tax Officer, (Exemption)

reported in (2021) 125 taxmann.com 75 (Gujarat).

Considering the facts and circumstances of the

case and submission of the parties and the view taken

by the Division Bench of this Court in the case of M/s.

Surendra Steels Pvt. Ltd. (supra) and Sarvodaya

Charitable Trust (supra), the aforesaid impugned order

dated 18th July, 2023, is set aside and the matter is

remanded back to the respondent CIT (Exemption),

Kolkata to pass a fresh order after giving an

opportunity of hearing to the petitioner or its

authorized representatives and by taking into

consideration the judgments relied upon by the

petitioner within two weeks from the date of

communication of this order and shall also see the

applicability of those decisions in the facts of the case

of the petitioner by applying its judicious mind

independently without being influenced by any

observation made in this order.

With this observation and direction, this writ

petition being WPA 21080 of 2023 is disposed of.

( Md. Nizamuddin, J.)