Sri Sri Gonesh Jew Thakur Trust, Kolkata V. ACIT, CPC, Bangalore

ITA 269/KOL/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8717 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 28-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 11; 143(1); 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.269/Kol/2022 Assessment year: 2014-15 Sri Sri Gonesh Jew Thakur Trust...............................................................Appellant 6/5D, Anil Moitra Road, Ballygunge, Kolkata-19. [PAN: AAATS9564J] vs. ACIT, CPC, Bengaluru........................................................................Respondent Appearances by: Shri Miraj D. Shah, Advocate, appeared on behalf of the appellant. Shri Vijay Kumar, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 29, 2022 Date of pronouncing the order : November 10, 2022 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 17.03.2022 of the National Faceless Appeal Centre (NFAC) [hereinafter referred to as the ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole issue raised by the assessee in this appeal is that the assessee is a charitable trust registered u/s 12/12A of the Act. The assessee filed its return of income at nil income claiming exemption u/s 11 of the Act. However, the Central Processing Centre (CPC) processed the return u/s 143(1) of the Act denied the benefit of deduction u/s 11 of the Act and computed the income of the assessee at normal rates. 3. Being aggrieved by the said order of the Assessing Officer/CPC, the assessee preferred appeal before the CIT(A). However, the ld. CIT(A) I.T.A No.269/Kol/2022 Assessment year: 2014-15 Sri Sri Gonesh Jew Thakur Trust 2 dismissed the appeal of the assessee holding that the same was barred by limitation. 4. Before us, the ld. counsel for the assessee has submitted that the assessee was not served with any order by the CPC denying the deduction to the assessee u/s 11 of the Act. That the assessee came to know of the aforesaid denial of deduction when the demand was raised. The ld. counsel has submitted that the matter may be remanded back to the Assessing Officer to examine the return and claim of the assessee and thereafter to pass a speaking order in accordance with law duly considering the eligibility of the assessee to claim deduction u/s 11 of the Act. 5. We find merit in the above contention of the ld. counsel for the assessee. The impugned orders of the CPC passed u/s 143(1) and impugned order of the CIT(A) are hereby set aside. The matter is restored to the file of the Assessing Officer for decision afresh in accordance with law after duly considering the claim of the assessee for deduction u/s 11 of the Act. 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 10 th November, 2022. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated:10.11.2022. RS I.T.A No.269/Kol/2022 Assessment year: 2014-15 Sri Sri Gonesh Jew Thakur Trust 3 Copy of the order forwarded to: 1. Sri Sri Gonesh Jew Thakur Trust 2. ACIT, CPC, Bengaluru 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches