2026 (9) TMI 62

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....ent: Dy. S.G.I., Ms. P Borah (C.G.C.) R1, SC, Income Tax. ORDER Heard Mr. A. Goyel, learned counsel for the petitioner; Ms. P. Bora, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. S. Chetia, learned Senior Standing Counsel, Income Tax Department for the respondent nos. 2 to 7. 2. It is the case of the petitioner that it is a registered charitable trust/institution engaged in charitable activities and its activities include running of an eye hospital in the name of Lion K.K. Saharia Eye Hospital, Dibrugarh to provide free eye check-ups and cataract for underprivileged in and around Dibrugarh, Assam. It is stated that the petitioner trust is registered under Section 12A/12AA and Section 80G of the Income T....

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....horities, notwithstanding that it was already submitted to the Department. It is contended that despite submission of the Audit Report the respondent authorities have been issuing demand notices without considering the Audit Report. Faced with such situation, the petitioner submitted a Rectification Application under Section 154 of the I.T. Act against the Intimation, Demand Notices, etc. passed under Section 143[1] for the Assessment Year : 2017-2018, as allowed by the Communication dated 22.11.2024, and the respondent authorities had acknowledged the receipt of the Rectification Application on 23.08.2025 by generating Rectification Acknowledgement no. 829929080230825. 5. When the writ petition was listed on 10.08.2026, the learned Seni....

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.... e-filed alongwith the return of income for Assessment Year : 2017-2018, ignoring the fact that the petitioner is registered under Sections 12A/12AA and Section 80G of the I.T. Act and thereby, entitled to exemption under Section 11 of the I.T. Act. It is contended that the petitioner has been regularly filing its returns in accordance with law and since the petitioner is exempted under Section 11 of the I.T. Act, the returns filed by the petitioner were shown as nil and the Income Tax Department was also accepting the same regularly. 8. Mr. Goyel, learned counsel appearing for the petitioner and Mr. Chetia, learned Senior Standing Counsel, Income Tax Department have submitted that since the Rectification Application with Rectification A....

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....-B for the Assessment Year : 2017-2018, along with a hard copy of the Rectification Application dated 23.08.2025 before the respondent no. 4 and the respondent no. 5 within fifteen days from today. [ii] On such submission, the respondent no. 4 and the respondent no. 5 shall duly acknowledge receipt of the hard copies of the Audit Report in Form 10-B for the Assessment Year : 2017-2018 and the Rectification Application. [iii] After such submission and acknowledgement, the competent authority shall take the Rectification Application with Rectification Acknowledgement no. 829929080230825 on board and thereafter, consider and dispose of the same by an Order, as required by Section 154 and other provisions of the I.T. Act, in a....