BABA SHRI CHAND GURUDWARA PARBANDHAK COMMITTEE ,GURDASPUR V. INCOME TAX OFFICER, GURDASPUR

ITA 88/ASR/2024

AI Insights

The case involves the Baba Shri Chand Gurudwara Parbhandhak Committee, which appealed against the order of the CIT (A) NFAC, Delhi, concerning the assessment year 2017-18. The primary issue arose from the Income Tax Officer's (ITO) assessment, which treated voluntary contributions as 'income from other sources' due to the absence of registration under sections 12A/12AA of the Income Tax Act, 1961. The assessee contested the inclusion of certain bank accounts in the assessment, claiming they belonged to a different entity. The tribunal found procedural lapses in the handling of the assessee's documents and remanded the case for a thorough re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 833506 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 24-02-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHARAN DASS
• Keywords: Opportunity of being heard
• Section: 144; 142(1); 11; 12AA; 12A

Judgement Text

"आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘DB’ AMRITSAR BEFORE SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER & SHRI UDAYAN DASGUPTA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 88/ASR/2024 Ǔनधा[रण वष[ / Assessment Year: 2017-18 Baba Shri Chand Gurudwara Parbhandhak Committee, VPO Gahlri, Gurdaspur. Punjab 143526 V s The ITO, Gurdaspur èथायी लेखा सं./PAN NO: AACAB3973E अपीलाथȸ/Appellant Ĥ×यथȸ/Respondent VIRTUAL HEARING Assessee by : None Revenue by : Sh. Charan Dass, Sr. DR Date of Hearing : 02.02.2026 Date of Pronouncement : 03.02.2026 O R D E R Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 29.12.2023 passed u/s 250 of the Income Tax Act, 1961(henceforth the Act ) which has emanated from the order of the ITO, Ward-Gurdaspur, dated 30.12.2019 passed u/s 144 of the Act, 1961. 2. There was no appearance on behalf of the assessee or its counsel, on repeated calls, but considering the materials on record and the grounds of appeal we proceed to dispose off the appeal after hearing the Ld DR. Printed from counselvise.com ITA No.88/ASR/2024 A.Y. 2017-18 2 3. Brief facts emerging from records are that the assessee is a registered society under the hands of Registrar, DIC, Gurdaspur as “Gurudwara Sahib ” but without any registration u/s 12A / 12AA of the Act 61, and has deposited cash amounting to Rs. 20.08 lakhs in Gurdaspur Central cooperative bank A/c No XXXX1000452 and in Punjab Gramin Bank A/c XXXXXX58432 , during demonetisation period and no return filed in response to notice u/s 142(1) . 4. However, considering the submissions filed in course of assessment proceedings, assessment has been completed on a total income of Rs. 1.47 crores treating the portion of voluntary contributions received as “income from other sources” without allowing the claim of exemption u/s 11 , in absence of section 12A A registration, plus an amount of Rs.1.07 lakhs being the portion of savings interest earned, but after allowing the deduction of corpus donations received amounting to Rs.1.48 crores (being capital in nature u/s 2(24)(iia) ) of the Act. 5. The matter carried in first appeal has been dismissed by the Ld CIT (A ) in absence of any response to various notices issued, even though the notices has been duly served as evident from the adjournment requests sought by the assessee (page – 3 of appeal order) 6. Now the assessee is before the tribunal raising sixteen grounds of appeal in form 36 and the main grievance of the assessee is that the PAN of this assessee is AACAB3973E and the name is “ Baba Shri Chand Gurudwara Parbandhak Committee ” , and has filed a paper book containing a certificate from the Registrar of Societies, Batala , dated 5th August, 2013, along with a certificate from the Manager Punjab Gramin Printed from counselvise.com ITA No.88/ASR/2024 A.Y. 2017-18 3 bank dated 30th September, 2023, that there is no bank A/c in the said bank in the name of the assessee and the A/c No xxxxx58432, belongs to “ Gurudwara Tahli Sahib ”, village VPO Gahlar, which according to the assessee is a different entity ( other than the assessee ). However, there is no denial from the assessee in respect of the bank account maintained with Gurudaspur Central Cooperative Bank A/c No 1000452. 7. The assessee was further agitated on the ground that no proper opportunity was accorded for furnishing of documents and even though the case was selected for limited scrutiny the same has been converted to full scrutiny ignoring the CBDT guidelines . 8 The Ld DR relied on the order of the CIT ( A ) and submitted that fresh documents now submitted by way of bankers certificate dated 30/09/2023, including bank statements , needs verification regarding its authenticity and he prays for remand of the matter. 9. We have considered the fresh documents filed before us and the materials on record and the basic agitation of the assessee regarding its separate status , unconnected with the cash deposits in bank accounts which does not belong to the assessee and could not have formed a part of the assessment proceedings and the contents of the bankers certificate ( filed in page -7 of the pb ) , and also the fact that there was no representation before the Ld first appellate authority , we are of the opinion that the matter be remanded back to the Ld first appellate authority in the interest of justice for fresh adjudication on all grounds contained in form 35 after allowing reasonable opportunity of being heard to the assessee , and the assessee is also directed to furnish all Printed from counselvise.com ITA No.88/ASR/2024 A.Y. 2017-18 4 documentary evidences along with explanations and submission in support of its contention and to fully cooperate in appellate proceedings. 10. We have not expressed any opinion on merits. All legal issues are left open. 11. In the result the appeal of the assessee is allowed for statistical purpose. Order pronounced on 03. 02.2026. SD/- SD/- (MANOJ KUMAR AGGARWAL) (UDAYAN DASGUPTA) ACCOUNTANT MEMBER JUDICIAL MEMBER “rkk” आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "