A M FOUNDATION,KOLKATA V. ITO, WARD 1(4), EXEMPT, , KOLKATA

ITA 848/KOL/2025

AI Insights

The case involves AM Foundation, the appellant, contesting an intimation issued by the Income Tax Department under section 143(1) for the assessment year 2024-2025. The intimation was issued without a show cause notice, which is a procedural requirement under the Income Tax Act. The appellant argued that they had filed Form 9A along with their income tax return by the extended due date, in compliance with a CBDT circular that allowed trusts to file certain forms by the due date of the return filing. The Tribunal found in favor of the appellant, annulling the intimation and deleting the disallowance claim for exemption.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669451 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BONNIE DEBBARMA; ADL.
• Assessee Lawyers: AMIT AGARWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.848/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2024-2025) AM FOUNDATION, Ground Floor 2, Gurusaday Road, Ballygunge, Kolkata Vs ITO Ward1(4) Exempt, Kolkata PAN No. :AAATA 8188 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Amit Agarwal, Advocate रधजस्व की ओर से /Revenue by : Sh Bonnie Debbarma, Adl.CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 27.02.2025 of the ld. Addl./JCIT(A)-1, Gurugram, passed in DIN & Order No.ITBA/APL/S/250/2024-25/1073776958(1) for the assessment year 2024-2025. 2. Shri Amit Agarwal, ld. Advocate appeared on behalf of the assessee. Shri Bonnie Debbarma, ld. Sr.DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee has filed its return of income for the impugned assessment year on 23.10.2024 along with Form 9A. It was the submission that admittedly Form 9A was not filed two months prior to the due date of filing of the return. It was the submission that the CPC has issued an intimation u/s.143(1) of the Act without issuing a show cause notice. The ld. AR also drew our attention to Circular ITA No.848/Kol/2025 2 No.06/2023, dated 24.05.2023 wherein the CBDT has in para 14 permitted as follows :- 14. Representations have been received that the trusts may not be able to furnish Form No. 10 and Form No. 9A before the finalisation of their computation of income. Since the computation of income is finalised at the time of furnishing of return of income, therefore, the trusts should be allowed to furnish Form No. 10 and Form No. 9A by the due date of furnishing their income tax return. 4. It was submitted that as the CBDT has also held that if the Form 9A is filed by the due date of filing of their return, the intimation issued is liable to be quashed. It was the submission that the extended due date for filing of the return in the case of the assessee was 15.11.2024. 5. In reply, ld. Sr. DR vehemently supported the order of the ld. Addl./JCIT(A). 6. We have considered the rival submissions. As it is noticed that the intimation u/s.143(1) of the Act has been issued without issuing the show cause notice as required under proviso to Section 143(1) of the Act, the intimation is liable to be annulled and we do so. 7. Also, as the CBDT has specifically issued a certificate permitting the assessee to file Form 9A before the due date of filing of the return and as the assessee has filed Form 9A along with the return before the extended due date of filing of the return, even on this ground, the disallowance claim for exemption in the intimation issued u/s.143(1) of the Act, is unsustainable and consequently the same stands deleted. ITA No.848/Kol/2025 3 8. In the result, appeal of the assessee is allowed. Order pronounced in the open court on 25/06/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 25/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "