Shree Shree Mohanananda Samaj Seva Samity, Kolkata V. ITO(Exemption)-Ward 1(3), Kolkata, Kolkata

ITA 1188/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0531 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SITAL CHANDRA DAS
• Assessee Lawyers: V N DATTA

Judgement Text

ITA NOS.1187 & 1188/KOL/2018 SHREE SHREE MOHANANAND A SAMAJ SEVA SAMITY A.Y.2014-15 & 2015- 16 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NOS.1187 & 1188/KOL/2018 ASSESSMENT YEARS : 2014-15 & 2015-16 SHREE SHREE MOHANANANDA SAMAJ -VERSUS- I.T.O.,(EX EMPTION)WARD-1(3), SEVA SAMITY, KOLKATA KOLKATA (PAN: AADTS 7675 N) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI V.N.DATTA, ADVOCATE FOR THE RESPONDENT: SHRI SITAL CHANDRA DAS, ADDL. C IT DATE OF HEARING : 30.08.2018. DATE OF PRONOUNCEMENT : 12.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THESE ARE APPEALS FILED BY THE ASSESSEE DIRECTED A GAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-25, KOLKATA DATED 2 2.02.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2014-15 & 2015-16. 2. IN THIS CASE, THE INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 21961 WAS PROCESSED ELECTRONICALLY BY THE CENTRAL PROCESSING CENTRE OF THE INCOME TAX DEPARTMENT SITUATED AT BANGALORE. WHILE DOING SO, T HE CLAIM OF THE ASSESSEE FOR DEDUCTION U/S 11(2) OF THE ACT WAS DISALLOWED. THE ASSESSEE CARRIED THE MATTER IN APPEAL, AS THE CORRESPONDENCE WITH THE AO DID NOT Y IELD ANY RESULT. THE LD. FIRST APPELLATE AUTHORITY SET ASIDE THE MATTER TO THE FIL E OF THE AO FOR EXAMINATION AND CONSIDERATION OF THE CLAIM OF THE ASSESSEE. 3. ADMITTEDLY THE LD. CIT(A) HAS NO POWER OF SETTIN G ASIDE. HE CANNOT REMAND THE MATTER TO THE FILE OF THE AO. ITA NOS.1187 & 1188/KOL/2018 SHREE SHREE MOHANANAND A SAMAJ SEVA SAMITY A.Y.2014-15 & 2015- 16 2 4. BE AS IT MAY, DISALLOWANCE IN QUESTION CANNOT BE MADE AS A PRIMA FACIE ADJUSTMENT, WHILE PROCESSING THE RETURN U/S 143 (1) OF THE ACT. THE ISSUE WHETHER THE ASSESSEE IS ENTITLED FOR EXEMPTION U/S 11(2) OF THE ACT AND THE ISSUE WHETHER THE ACTIVITIES OF THE ASSESSEE CONFIRM THE PROVISIONS U /S 2(15) OF THE ACT AND THE PROVISION OF SECTION 11(1) (E) ACT CANNOT BE ADJUDICATED WHIL E PROCESSING THE RETURN U/S 143(1), THAT TOO BY A MACHINE. HENCE WE DELETE THE DISALLOW ANCE MADE AND DIRECT THE AO TO ALLOW THE CLAIM OF THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED. O RDER PRONOUNCED IN THE COURT ON 12.09.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SHREE SHREE MOHANANANDA SAMAJ SEVA SAMITY, AE-467 , SALT LAKE CITY, KOLKTA- 700064. 2. I.T.O (EXEMPTIONS),WARD-1(3), KOLKATA. 3. C.I.T.(A)-25, KOLKATA 4. C.I.T (EXEMPTIONS ), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES