IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court]

Before SHRI SONJOY SARMA, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 428/PAT/2025 Assessment Year: 2018-19 Assessment Year: 2018-19 Assessment Year: 2018-19 Assessment Year: 2018-19 Assessment Year: 2018-19 Appearances:

Assessee represented by : Pankaj Jyoti, CA.

Department represented by : Md. A H Chowdhury, CIT (DR).

Date of concluding the hearing : 05-January-2026 Date of pronouncing the order : 29-January-2026

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Addl/JCIT(A)- 6, Kolkata [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 19.08.2025.

2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. That the order passed by the Learned CIT(A) is bad in law and unsustainable on facts.

2. That the Learned CIT(A) erred in upholding denial of exemption u/s 11 ignoring that the appellant is duly registered u/s 12A and had furnished the Audit Report in Form 10B before completion of assessment.

3. That