FO KUANG SHAN CALCUTTA BUDDHIST CENTRE,KOLKATA V. CIT (EXEMPTION), KOLKATA, KOLKATA

ITA 2647/KOL/2024

AI Insights

The case involves an appeal by Fo Kuang Shan Calcutta Buddhist Centre against the order of the CIT(Exemption), Kolkata, which rejected the assessee's application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The appeal was initially filed late by 33 days, for which the assessee provided a plausible reason, leading to the condonation of delay. The main contention was the lack of sufficient opportunity provided to the assessee to represent its case before the CIT(Exemption). The Tribunal found merit in the assessee's request for another opportunity to present its case and thus restored the matter to the CIT(Exemption) for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314046 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Assessee Lawyers: ASHISH RUSTAGI
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2647/KOL/2024 (निर्धारण वर्ा / Assessment Year : NA) Fo Kuang Shan Calcutta Buddhist Centre, 8 New Tangra Road, Kolkata Vs CIT(Exemption), Kolkata PAN No. :AAATF 1639 E (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Ashish Rustagi, AR रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 05/05/2025 घोषणा की तारीख/Date of Pronouncement : 05/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 25.09.2024, passed by the CIT(E), Kolkata in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1069103178(). 2. Shri Ashish Rustagai, AR appeared on behalf of the assessee. Shri P.N.Barnwal, CIT-DR appeared on behalf of the revenue. 3. At the outset, on perusal of the appeal record, we found that the appeal of the assessee is filed belatedly by 33 days. In this regard, the assessee has filed an application along with affidavit stating sufficient reasons for condonation of delay, which in our opinion, is a plausible one and the same is not found to be false. Accordingly, the delay of 33 days in ITA No.2647/KOL/2024 2 filing the appeal by the assessee is condoned and the appeal is heard on merits. 4. It was the submission of the ld. AR that the ld. CIT(E) has rejected the application of the assessee filed in Form No.10AB for registration u/s.12A(1)(ac)(iii) of the Act without providing sufficient opportunity to the assessee. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(E), so that the assessee could be able to provide the details to substantiate its case for the year under consideration. 5. In reply, Ld. CIT-DR supported the orders of the ld. CIT(E). It was the submission that restoring the matter to the file of CIT(E) would be, in fact, giving the assessee a second round which should not be granted. 6. A perusal of the impugned order passed by the Id. CIT(E) shows that the assessee has not cooperated in the proceedings before the ld. CIT(E). Ld. CIT(E) has held that the assessee has not replied to notice dated 18.09.2024. However, ld. AR before us requested for one more opportunity to produce the documents before the ld. CIT(E) to file all the details as required. In such circumstances, in the interest of justice, we restore the issues to the file of Id. CIT(E) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. ITA No.2647/KOL/2024 3 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 05/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 05/05/2025 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// "