BAL KALYAN SAMITI,REWA V. ITO EXEMPTION WARD, JABALPUR

ITA 117/JAB/2024

AI Insights

The case involves Bal Kalyan Samiti, the appellant, contesting an order from the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, which pertained to the assessment year 2017-18. The primary issues raised by the appellant included the dismissal of their appeal without proper consideration of the grounds, incorrect application of section 10(23C)(iiiad), and erroneous computation of gross receipts by the Assessing Officer. The appellant argued that the CIT(A) had passed an ex parte order without providing an effective opportunity for representation. The Departmental Representative countered that sufficient opportunities were provided but the appellant failed to comply. The Tribunal found merit in the appellant's arguments and remanded the case for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716847 (ITAT-JABALPUR)
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Appeal Filed On: 03-07-2024
• Laws Referred To: Section 10(23C)(iiiad)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRAVANKUMAR MEENA
• Assessee Lawyers: NEERAJ AGRAWAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No. 117/JAB/2024 Assessment Year: 2017-18 Bal Kalyan Samiti Saraswati Puram Jail Marg, Dhobiya, Tanki Madhya Pradesh-486001. v. ITO Exemption Ward, Jabalpur Annexe Building, Aayakar Bhawan, Napier Town Jabalpur, Madhya Pradesh-482001. TAN/PAN:AABTB3449F (Appellant) (Respondent) Appellant by: Shri Neeraj Agrawal, CA Respondent by: Shri Shravan Kumar Meena, CIT(DR) Date of hearing: 19 08 2025 Date of pronouncement: 21 08 2025 O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 10.05.2024, pertaining to the assessment year 2017-18. The assessee has raised the following grounds of appeal: - “1. That the learned CIT(A) dismissed the appeal without considering the grounds of appeal raised by the appellant. 2. That the learned CIT(A) erred in not providing the benefit of section 10(23C)(iiiad). 3. That the learned CIT(A) did not verified that the deduction of Provident Fund was considered as gross receipt of society. 4. That the learned CIT(A) did not realized that the income was wrongly derived by AO. Printed from counselvise.com ITA No.117/JAB/2024 Page 2 of 3 5. That the learned CIT(A) wrongly confirmed that the gross receipts is the taxable income of the society.” 2. Apropos to the grounds of appeal, the Ld. Counsel for the assessee submitted that the impugned addition was made purely on the basis that the documents were not filed by the assessee. He further submitted that the Assessing Authority has wrongly computed the income exceeding the monetary limit. He further contended that the Ld. CIT(A) has passed ex parte order without giving any effective opportunity to the assessee for representing its case. Therefore, he prayed that the matter may be remanded back and the authorities below may be directed to provide adequate opportunity of being heard. 3. On the other hand, the Ld. Departmental Representative (DR) opposed the submission of the assessee and submitted that the sufficient opportunities were given to the assessee. The assessee remained negligence, it did not comply with the notices issued by the lower authorities. 4. Heard, the Ld. Departmental Representative and perused the material available on record. It is the case of the assessee that the Assessing Authority has wrongly computed the gross receipt which in fact did not exceed of Rs.1 crores. Therefore, entire matter has been decided on wrong appreciation of the facts. Considering the totality of the facts and submission made by the Ld. Representatives of the parties, we deem it fit and proper and to sub-serve the interest of principles of natural justice to set aside the impugned order to the file of the Ld. CIT(A) who would consider the submission of the assessee afresh. He may call for a remand report from the Assessing Authority on Printed from counselvise.com ITA No.117/JAB/2024 Page 3 of 3 the issue of gross receipt and decide the matter in accordance with law. Grounds raised in this appeal are allowed for statistical purpose. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21/08/2025. Sd/- Sd/- [NIKHIL CHOUDHARY] [KUL BHARAT] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 21/08/2025 Vijay Pal Singh, (Sr. PS) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT (Judicial) 4. The PCIT 5. DR, ITAT, Jabalpur 6. Guard File By order // True Copy// Assistant Registrar ITAT, Jabalpur Printed from counselvise.com "