Save a Family Plan (India), Kanjoor V. DCIT (Exemptions), Kochi

ITA 4/COCH/2022

AI Insights

The case involves Save a Family Plan (India), a charitable trust, which appealed against the order of the CIT(Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2015-16. The trust had filed a return declaring a total income of Rs.Nil, which was subjected to scrutiny and resulted in several additions/disallowances by the AO, applying the marginal maximum rate of tax. The CIT(Appeals) upheld the AO's decision, leading to the trust's appeal to the Tribunal. However, the Tribunal found the appeal to be infructuous due to a prior decision by the Kerala High Court, which had set aside the CIT(A)'s orders and mandated a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115289 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-12-0000
• Assessment Year: 2015-2016
• Appeal Filed On: 03-01-2022
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH : COCHIN BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S., ACCOUNTANT MEMBER SP No.4/Coch/2022 & ITA No.4/Coch/2022 Assessment Year : 2015-16 Save a Family Plan (India), Aiswaryagram, Parappuram, Kanjoor, Ernakulam – 683 593. PAN : AABTS 9439E Vs. The Deputy Commissioner of Income Tax (Exemptions), Ernakulam. APPELLANT RESPONDENT Assessee by : Shri Joseph Markose, Advocate Revenue by : Smt. J M Jamuna Devi, Sr. AR Date of hearing : 12.01.2023 Date of Pronouncement : 20.01.2023 O R D E R Per Padmavathy S, Accountant Member This appeal is against the order of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], Delhi dated 2.11.2021 for the assessment year 2015-16. 2. The assessee is a charitable trust registered u/s. 12A of the Income-tax Act, 1961 [the Act]. For the AY 2015-16, the assessee filed return of income on 14.9.2015 declaring a total income of Rs.Nil. The case was selected for complete scrutiny under CASS and statutory notices were duly served on the assessee. The AO completed the SP 4/Coch/22 & ITA 4/Coch/2022 Page 2 of 3 assessment by making several additions/disallowances and taxed the assessee by applying marginal maximum rate. Aggrieved, the assessee preferred an appeal before the CIT(A). The CIT(Appeals) dismissed the appeal by upholding the order of the AO. Aggrieved, the assessee is in appeal before the Tribunal. 3. During the course of hearing, the ld. AR submitted that the assessee had preferred a Writ Petition before the Hon’ble Kerala High Court against the order of the CIT(Appeals) in assessee’s case for AYs 2013-14 to 2015-16 for the reason that no opportunity of being heard was given to the assessee. The ld. AR submitted that the Hon’ble High Court has set aside the orders passed by the CIT(a) and restored the file for fresh consideration in accordance with law after giving an opportunity of being heard to the assessee. Copy of the order dated 7.6.2022 of the High Court is placed on record. The ld. AR therefore submitted that the appeal filed before the ITAT for the year under consideration has become infructuous. Accordingly, we dismiss the appeal as infructuous. The appeal having been disposed of, the Stay Petition is also dismissed as infructuous. Pronounced in the open court on this 20 th day of January, 2023. Sd/- Sd/- ( BEENA PILLAI ) ( PADMAVATHY S ) JUDICIAL MEMBER ACCOUNTANT MEMBER Bangalore, Dated, the 20 th January, 2023. /Desai S Murthy / SP 4/Coch/22 & ITA 4/Coch/2022 Page 3 of 3 Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order Assistant Registrar, ITAT, Bangalore/Cochin.