EDUCATIONAL FOUNDATION & CHARITABLE ORGANISATION,PASCHIM MEDNIPUR V. ADIT, CPC, BENGALURU

ITA 1137/KOL/2025

AI Insights

The case involves the Educational Foundation and Charitable Organization appealing against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-1, Noida, which was passed ex-parte. The primary contention was the denial of exemption claimed under section 143(1) of the Income Tax Act, due to the belated filing of Form 10B, resulting in an addition of Rs.33,62,657 to the total income of the assessee for the Assessment Year 2020-2021. The Tribunal noted the absence of discussion on merits in the impugned order and the lack of opportunity given to the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786409 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2020-2021
• Appeal Filed On: 26-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice; Charitable institution
• Section: 10B

Judgement Text

" ITA No. 1137/KOL/2025 (A.Y. 2020-2021) Educational Foundation And Charitable Organization 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1137/KOL/2025 Assessment Year: 2020-2021 Educational Foundation And Charitable Organisation,……………………………………..…Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 [PAN:AAATE6740K] -Vs.- ADIT, CPC, Bengaluru,….………………..…..Respondent C.R. Building No. 1, Queen’s Road, Bengaluru-560001, Karnataka Appearances by: Shri Sujay Sen, Advocate, appeared on behalf of the assessee Smt. Sima Das Biswas, Sr. D.R., Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: October 15, 2025 Date of pronouncing the order: November 21, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Additional/Joint Commissioner of Income Tax (Appeals)-1, Noida dated 25.02.2025 passed for Assessment Year 2020-2021. Printed from counselvise.com ITA No. 1137/KOL/2025 (A.Y. 2020-2021) Educational Foundation And Charitable Organization 2 2. At the time of hearing, ld. Counsel for the assessee submitted that the ld. Addl./JCIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He prayed for one more opportunity to substantiate his case before the ld. Addl./JCIT(Appeals). 3. At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities. 4. I have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. Addl./JCIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. Addl./JCIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 143(1) of the Act as the assessee filed Form 10B belatedly and, therefore, ld. Assessing Officer/CPC denied the claim of exemption and added Rs.33,62,657/- to the total income of the assessee. Considering the facts and circumstances of the Printed from counselvise.com ITA No. 1137/KOL/2025 (A.Y. 2020-2021) Educational Foundation And Charitable Organization 3 case, I am inclined to set aside the order passed by the ld. Addl./JCIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Addl./JCIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Addl./JCIT(Appeals) failing which the ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 5. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 21/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 21st day of November, 2025 Printed from counselvise.com ITA No. 1137/KOL/2025 (A.Y. 2020-2021) Educational Foundation And Charitable Organization 4 Copies to :(1) Educational Foundation And Charitable Organisation, C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 (2) ADIT, CPC, Bengaluru, C.R. Building No. 1, Queen’s Road, Bengaluru-560001, Karnataka (3) Addl./JCIT(A)-1, Noida; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "