Arya Kshatriya Samaj, Kolhapur V. Income Tax Officer, Ward-1(1), Kolhapur

ITA 175/PUN/2023

AI Insights

The case involves the Arya Kshatriya Samaj, a trust registered under the Bombay Public Trust Act, 1951, and section 12A of the Income Tax Act, 1961. The trust filed its income tax return for the assessment year 2019-20 after the due date, which led to the denial of tax exemption under section 11 by the CPC. The trust's appeal to the NFAC was unsuccessful, prompting the appeal to the Income Tax Appellate Tribunal. The Tribunal found no merit in the appeal, citing the mandatory nature of the due date for filing returns as prescribed under section 139(4A) of the Act, and confirmed the decisions of the lower authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137619 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-03-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 12-02-2023
• Laws Referred To: Income Tax Act, 1961, Bombay Public Trust Act, 1951
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 11; 139; 143(1); 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.175/PUN/2023 िनधाᭅरण वषᭅ / Assessment Year : 2019-20 Arya Kshatriya Samaj, 296 A Ward, Kapiltirth Market, Kolhapur- 416012. PAN : AAAAA1111H Vs. ITO, Ward-1(1), Kolhapur. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre, Delhi [‘NFAC’] dated 12.12.2022 for the assessment year 2019-20. 2. Briefly, the facts of the case are that the appellant is a Trust registered under Bombay Public Trust Act, 1951 o 06.06.1974. The appellant was also duly registered under the provisions of section 12A of the Income Tax Act, 1961 (‘the Act’). The Return of Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 23.03.2023 Date of pronouncement : 23.03.2023 ITA No.175/PUN/2023 2 Income for the assessment year 2019-20 was filed on 30.11.2020 as against prescribed due date for filing of return of income is 31.10.2019. Against the said return of income, an intimation u/s 143(1) was issued by CPC, Bengaluru vide intimation dated 02.12.2021 denying the exemption u/s 11 on the ground that the return of income was not filed within the due date for filing the return of income. 3. Being aggrieved by the above intimation, an appeal was filed before the NFAC stating that the return of income could not be filed within the due date prescribed u/s 139(4A) for the reasons beyond the control of the appellant society. However, the NFAC confirmed the action of the CPC. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. When the appeal was called on, none appeared on behalf of the appellant-assessee despite due service of notice of hearing. 6. On the other hand, ld. Sr. DR submits that in order to avail the exemption u/s 11, it is a mandatory condition that the return of income should be filed in the manner prescribed under sub-section (4A) of section 139 of the Act. Since in the present case, the return of income was admittedly filed beyond the due date prescribed u/s ITA No.175/PUN/2023 3 139(4A), the assessee was not entitled for exemption u/s 11 and, therefore, the NFAC is justified in denying the exemption u/s 11 of the Act. 7. I have heard the ld. Sr. DR and perused the material on record. The CPC had denied the exemption of income u/s 11 solely on the ground that the return of income was not filed within the due date prescribed u/s 139(4A) of the Act as provided under the provisions of section 12A(ba) of the Act. There is no dispute that the return of income for the year under consideration was filed by the appellant society beyond the due date for filing the return of income u/s 139(4A) of the Act i.e. on 31.10.2019. The provisions of Income Tax Act, 1961 had not conferred any discretion on the assessing authority or the appellant authority to condone the delay in filing the return of income. The provisions of section 12A(ba) provides that the exemption u/s 11 can be availed only if the return of income was filed in the manner prescribed under the provisions of section 139(4A) of the Act which in turn requires that an assessee claiming exemption of income u/s 11 to file the return of income within the due date prescribed u/s 139(1) of the Act. In the absence of any discretionary power neither the assessing authority nor the appellate authority can relax the provisions of the Statute. Therefore, this is a ITA No.175/PUN/2023 4 clearly inadmissible claim as defined under sub-clause (ii) of clause (a) of section 143(1), the CPC was justified in denying the claim for exemption u/s 11, while processing the return of income u/s 143(1) of the Act. Therefore, we do not find any merits in the appeal filed by the assessee. 8. In the result, the appeal filed by the assessee stands dismissed. Order pronounced on this 23 rd day of March, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 23 rd March, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 5. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.