Mahalaxmi Binodini Memorial Charitable Trust, Bhubaneswar V. ITO (Exemption Ward), Bhubaneswar

ITA 234/CTK/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6292 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 19-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 26-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Earning of tax free income
• Section: 143(1)

Judgement Text

आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.233 & 234/ CT K/2 023 (ननधाारण वषा / Asses s m ent Year :2013-2 014 & 2014-2015) Mahalaxmi Binodini Memorial Charitable Trust, 77, Satya Nagar, Bhubaneswar-751007 Vs ITO, Exemption, Bhubaneswar PAN No. :AACTM 2228 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु नवाई की तारीख / Date of Hearing : 20/10/2023 घोषणा की तारीख/Date of Pronouncement : 20/10/2023 आदेश / O R D E R These are the appeals filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 28.04.2023 passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052439583(1) & ITBA/NFAC/S/250/2023-24/1052433882(1) for the assessment year 2013-2014 & 2014-2015, wherein the assessee’s claim of exempt income has been denied. 2. None represented on behalf of the assessee. Shri Charan Dass, Sr. DR appeared on behalf of the revenue at the time of hearing. Ld.Sr. DR was asked to show the show cause notice issued as per the proviso to Section 143(1) of the Act before issuance of the intimation u/s.143(1) of the Act. The Sr. DR was unable to show the copy of the show cause notice as required under the first proviso to Section 143(1) of the Act before making any adjustments in the intimation u/s.143(1) of the Act. The intimation u/s.143(1) of the Act also does not show of any shows cause ITA Nos.233&234/CTK/2023 2 notice being issued to the assessee. This being so, respectfully following the decision of the coordinate bench of this Tribunal in the case of Sikshya Bharat Trust, passed in ITA No.240/CTK/2023, dated 21.09.2023, wherein it has been held as under :- 6. I have considered the rival submissions. A perusal of provisions of section 143(1) of the Act shows that it is compulsory for the revenue to issue show cause notice before making any adjustment in the intimation u/s.143(1) of the Act. The letter received from CPC, Bengaluru also clearly admits that no show cause notice has been issued to the assessee. This being so, as no show cause notice under the provisions of section 143(1) has been issued before making adjustment, the intimation issued u/s.143(1) stands quashed. 3. As there is no show cause notice has been issued to the assessee before making adjustment in the intimation u/s.143(1) of the Act for both the assessment years, therefore, the intimation issued u/s.143(1) of the Act in both the appeals under consideration stand quashed. 4. In the result, both appeals of the assessee are allowed. Order dictated and pronounced in the open court on 20/10/2023. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 20/10/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Mahalaxmi Binodini Memorial Charitable Trust, 77, Satya Nagar, Bhubaneswar-751007 2. प्रत्यथी / The Respondent- ITO, Exemption, Bhubaneswar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack ITA Nos.233&234/CTK/2023 3 आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यावऩत प्रयत //True Copy//