AL MADRASATUL QUADERIATUL MUSTARSHIDIA,BIRBHUM V. CIT (EXEMPTION), KOLKATA

ITA 1810/KOL/2024

AI Insights

The case involves Al Madrasatul Quaderiatul Mustarshidia, a trust, appealing against the order of the CIT(Exemption), Kolkata, which denied approval under section 10(23C) of the Income Tax Act for the assessment year 2024-2025. The primary reasons for the denial were the absence of an irrevocability clause in the trust deed and the inability of the trust to prove the genuineness of cash deposits in the bank. The tribunal noted that the assessee failed to produce necessary documents during the initial proceedings but decided to restore the matter to the CIT(Exemption) for a fresh examination, emphasizing the need for a fair opportunity for the assessee to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361010 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Section 10(23C) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN KISHORE
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1810/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2024-2025) Al Madrasatul Quaderiatul Mustarshidia, Village : Kodoa, Mia Para, Birbhum, Bahutali, West Bengal-731222 Vs CIT(Exemption), Kolkata PAN No. :AAHTA 5332 Q (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : None रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/05/2025 घोषणा की तारीख/Date of Pronouncement : 21/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 31.07.2024 passed by the ld. CIT(Exemption), Kolkata, in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1067193293(1) for the assessment year 2024-2025 2. None appeared on behalf of the assessee. Shri Praveen Kishore, CIT-DR appeared on behalf of the revenue. 3. In this appeal, the assesse has raised the grounds in regard to not granting approval u/s.10(23C) of the Act by the ld. CIT(E) holding that there is no irrevocability clause in the trust deed and the assessee trust could not prove the genuineness of cash deposited in the bank. 4. Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required before the ld. ITA No.1810/Kol/2024 2 CIT(E). It was submitted that the order passed by the ld. CIT(E) deserve to be upheld. 5. We have considered the submission of ld. CIT-DR. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(E) during the course of appellate proceedings. A further perusal of the order of the ld. CIT(E), clearly shows that notices were issued to the assessee by the ld. CIT(E), however, proper compliance has not been made by the assessee to the queries raised. In view of the above, even though full details have not been provided by the assesse-trust in regard to substantiate its claim before the ld. CIT(E), however, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for readjudication of the issues afresh after granting the assessee an adequate opportunity of being heard. The assesse is directed to provide the details as pointed out by the ld. CIT(E) in the readjudication proceedings positively. 6. In the result, appeal of assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 21/05/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 21/05/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.1810/Kol/2024 3 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// "