Kids Development &Education Society, Mohali V. DIT,CPC, Bengaluru

ITA 187/CHANDI/2021

AI Insights

The case involves the Kids Development & Education Society appealing against the order of the DIT, CPC, Bengaluru, which was passed under section 10(23C) of the Income Tax Act. The primary contention was regarding the timing of the application for approval under section 10(23C)(vi), which the assessee argued was filed within the extended limitation period provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The tribunal decided to remand the case for further examination of this claim.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115348 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-10-2022
• Assessment Year: 2020-2021
• Appeal Filed On: 08-08-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order
• Section: 10(23C)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, “A”, CHANDIGARH Before Shri Sanjay Garg, Judicial Member & Shri Vikram Singh Yadav, Accountant Member I.T.A. No.187/CHANDI/2021 Assessment Year: 2020-21 Kids Development & Education Society .............................................. Appellant C/o Shri Atul Arora, #3131, Sector-38-D, Chandigarh-160036. [PAN:AABAK1754F] vs. DIT, CPC, Bengaluru............................................................................ Respondent Appearances by: Shri Mohit Dhiman, CA, appeared on behalf of the appellant. Smt. Kusum, CIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 26, 2022 Date of pronouncing the order : January 12 , 2023 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 09.07.2021 of the DS DIT(Central Processing Centre) passed u/s 10(23C) of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has invited our attention to the provisional order of approval dated 09.07.2021, whereby, the provisional approval u/s 10(23C)(vi) has been granted to the assessee from A.Y 2021-22 to A.Y 2023-24. The claim of the assessee has been that the assessee has filed application for approval u/s 10(23C)(vi) from A.Y 2020-21 which was filed on 02.02.2021 i.e. within the extended limitation period i.e. before 31.03.2021 as per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 3. In view of the above submissions, the matter is restored to the file of the CIT(Exemptions) / Director of Income Tax, Central Processing I.T.A. No.187/CHANDI/2021 Assessment Year: 2020-21 Kids Development & Education Society 2 Centre, Bengaluru to examine the aforesaid contention of the assessee and if the contention of the assessee is found correct then to grant provisional approval from A.Y 2020-21. 4. The appeal of the assessee is treated as allowed for statistical purposes. Chandigarh, the 12 th January, 2023. Sd/- Sd/- [Shri Vikram Singh Yadav] [Sanjay Garg] Accountant Member Judicial Member Dated: 12.01.2023. RS Copy of the order forwarded to: 1. Kids Development & Education Society 2. DIT, CPC, Bengaluru 3. CIT(A)- 4. CIT- , 5. CIT(DR), ITAT, Chandigarh //True copy// By order Assistant Registrar 1. Date of Dictation.............................................. 2. Date on which the typed order is placed before the dictating Member and other Member..................................................... 3. Date on which the order came back to Sr. PS.......................................... 4. Date on which the file goes to the Bench Clerk....................................... 5. Date on which the file goes to the O.S....................................... 6. Date on dispatch of the order.............................................