ITO EXMP, Bhubaneswar V. Navodaya Trust, Khorda

ITA 224/CTK/2023

AI Insights

The case involves an appeal by the Income Tax Officer (Exemption) against the order of the ld CIT(A), which favored the Navodaya Trust for the assessment year 2016-17. The appeal was dismissed on procedural grounds due to the tax effect being below the threshold required for Tribunal intervention. Furthermore, the Tribunal noted that the issues raised were already addressed in previous similar cases, specifically citing decisions in the cases of Jeevan Kalayana Sadhana Kendra and Sri Dattatreya Sai Ashram Trust, which dealt with delays in filing Form 10 and Form 10B respectively. The Tribunal upheld the CIT(A)'s decision, agreeing with the precedents set in these cases.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300431 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-09-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 11-06-2023
• Other Referred Cases: Jeevan Kalayana Sadhana Kendra in ITA No.73/CTK/2022 for A.Y. 2015-16, Sri Dattatreya Sai Ashram Trust in ITA No.98/CTK/2023 for the assessment year 2014-15
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE Income Tax Officer (Exemption), Pratakhyakar Bhawan, Inside Regional Telcom Training Centre, BSNL, Vani Vihar, Bhubaneswar. PAN/GIR No. (Appellant This is CIT(A), NFAC, Delhi ITBA/NFAC/S/250/2023 17. 2. Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri S.K.Sarangi, ld AR for the assessee appeared for the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL ITA No.224/CTK/2023 Assessment Year : 2016-17 Income Tax Officer (Exemption), Pratakhyakar Bhawan, Inside Regional Telcom Training Centre, BSNL, Vani Vihar, Bhubaneswar. Vs. Navodaya Trust, Plot No.1881, Infront of BPCL Petrop Pump, Chandrasekharpur, Bhubaneswar. PAN/GIR No.AAATN 2553 M (Appellant) .. ( Respondent Assessee by : Shri S.K.Sarangi, CA Revenue by : Shri S.C.Mohanty Date of Hearing : 21/09 Date of Pronouncement : 21/0 O R D E R an appeal filed by the revenue against the order of the ld , NFAC, Delhi dated 2.5.2023 ITBA/NFAC/S/250/2023-24/1052522245(1) for the assessment year Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri S.K.Sarangi, ld AR for the assessee appeared for the assessee. Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , CUTTACK JUDICIAL MEMBER Navodaya Trust, Plot No.1881, Infront of BPCL Petrop Pump, Chandrasekharpur, Bhubaneswar. Respondent) S.K.Sarangi, CA : Shri S.C.Mohanty, Sr DR 9/2023 /09/2023 against the order of the ld in Appeal No. for the assessment year 2016- Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri S.K.Sarangi, ld AR for the assessee appeared for the assessee. ITA No.224/CTK/2023 Assessment Year : 2016-17 Page2 | 3 3. At the time of hearing, it was noticed that the appeal filed by the revenue is below the taxable limit in respect of filing of the appeal before the Tribunal. Consequently, on this count, the appeal filed by the revenue is dismissed on account of tax effect. 4. It was further submitted by ld AR that the issue was squarely covered by the decision of the Co-ordinate Bench of this Tribunal in the case of Jeevan Kalayana Sadhana Kendra in ITA No.73/CTK/2022 for A.Y. 2015-16 order dated 2.3.2023. It was the submission that the ld CIT(A) has followed the said decision when he has allowed the appeal of the assessee. 5. In reply, ld Sr DR submitted that the decision relied upon by ld CIT(A) was in respect of issue of delay in Form 10B whereas in assessee’s appeal, the issue was delay in filing of Form 10. 6. At this point, ld AR submitted that the issue in respect of Form 10 was also covered by the decision of the Co-ordinate Bench of this Tribunal in the case of Sri Dattatreya Sai Ashram Trust in ITA No.98/CTK/2023 for the assessment year 2014-15 order dated 26.6.2023. 7. I have considered the rival submissions. As it is noticed that the ld CIT(A) has followed the principles laid down by this Co-ordinate Bench in the case of Jeevan Kalyan Sadhana Kendra referred (supra), I find no reason to interfere with the order of the ld CIT(A) on merit also. ITA No.224/CTK/2023 Assessment Year : 2016-17 Page3 | 3 8. In the result, appeal filed by the revenue stands dismissed. Order dictated and pronounced in the open court on 21/09/2023. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 21/09/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Income Tax Officer (Exemption), Pratakhyakar Bhawan, Inside Regional Telcom Training Centre, BSNL, Vani Vihar, Bhubaneswar 2. The Respondent: Navodaya Trust, Plot No.1881, Infront of BPCL Petrop Pump, Chandrasekharpur, Bhubaneswar. 3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//