INTENSIVE KHADI AND RURAL DEVELOPMENT CENTRE,KIRNAHAR V. INCOME TAX OFFICER (EXEMPTIONS), WARD 2(1), DURGAPUR, DURGAPUR

ITA 762/KOL/2025

AI Insights

This case involves an appeal by the Intensive Khadi And Rural Development Centre against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for the assessment year 2013-14. The primary contention revolves around the non-filing of the return and audit report by the assessee, and the absence of registration under section 12A of the Income Tax Act. The Income Tax Officer (Exemption), Ward-2(1), Durgapur, and the CIT(A) had both supported the non-allowance of the assessee's claims. The Tribunal, after considering the submissions and the documents provided, decided to restore the matter to the Assessing Officer to provide the assessee an adequate opportunity to substantiate its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774308 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2024
• Appeal Filed On: 09-04-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANDIP SARKAR
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.762/Kol/2025 Assessment Year: 2013-14 Intensive Khadi And Rural Development Centre Kirnahar Bolpur Road, Kirnahar, Birbhum, W.B- 731302. (PAN: AAATI5785L) Vs ITO (Exemption), Ward-2(1), Durgapur (Appellant) (Respondent) Present for: Appellant by : None Respondent by : Shri Sandip Sarkar, JCIT-Sr. DR Date of Hearing : 02.09.2025 Date of Pronouncement : 02.09.2025 ORDER Per George Mathan: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Burdwan/10003/2019-20 dated 14.02.2025 for assessment year 2013- 14. 2. Shri Sandip Sarkar, JCIT-Sr. DR represented on behalf of the revenue and none represented on behalf of the assessee, however an adjournment application has been received. As the issue in the appeal are small and does not need any further documentation, on the basis of facts in the file and orders of the ld. CIT(A) and Assessing Officer, the appeal is being disposed off ex parte the assessee. Printed from counselvise.com ITA No.762/Kol/2025 Intensive Khadi And Rural Development Centre 2 3. The ld. DR submitted that the return was not filed by the assessee for the impugned assessment year and nor audit report was filed. It was the submission that the assessee has not produced registration u/s 12A of the Act. The ld. DR supported the orders of the Assessing Officer and ld. CIT(A). 4. We have considered the submission. A perusal of the order of the ld. CIT(A) clearly shows that the assessee has not appeared before the ld. CIT(A). A perusal of the para 5 of the order of the ld. CIT(A) shows that the assessee has uploaded certificate of registration u/s 12A of the Act for the assessment year 2022-23 to 2026-27. A further perusal of the order clearly shows that the impugned assessment year is 2013-14 wherein the specific requirement of filing the return for claiming exemption u/s 12A was not applicable. As the return was not required to be filed then obviously the audit report may not require to file. Further, the fact that the assessee has produced certificate of registration u/s 12A for the assessment year 2022-23 to 2026-27 which obviously means that the assessee should be deemed to have registered for the earlier assessment years. Admittedly, the application was pending. This being so, so as to grant the adequate opportunity to substantiate its case, the issues are restored to the file of the Assessing Officer for adjudication after granting the assessee adequate opportunity to substantiate its case. 5. In the result, the appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025. Sd/- Sd/- [Sanjay Awasthi] [George Mathan] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Printed from counselvise.com ITA No.762/Kol/2025 Intensive Khadi And Rural Development Centre 3 Dated: 02.09.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "