INCOME TAX OFFICER WARD-3, BENGALURU V. RURAL EDUCATION SOCIETY, BENGALURU

ITA 630/BANG/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0345 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 11-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Revised return
• Section: 10(23C)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICIAL MEMBER ITA No.630/Bang/2023 Assessment year : 2014-15 The Income-tax Officer, Ward-3, Bengaluru Vs. Rural Education Society, Kanakapura, Ramanagar, Karnataka-562117. PAN : AAAAR 4574 K APPELLANT RESPONDENT Assessee by : Shri V Sridhar, C.A Revenue by : Shri Subramanian S, JCIT (DR) Date of hearing : 12.10.2023 Date of Pronouncement : 31.10.2023 O R D E R Per Beena Pillai, Judicial Member Present appeal filed by the Revenue arises out of the order dated 27/05/2023 passed by the NFAC, Delhi for assessment year 2014-15. 2. It is the plea of the Revenue that the assessee had made a claim of deduction u/s 10(23C) of the Act at the time of assessment proceedings, which were considered by the ld.CIT(E), in the absence of revised return of income. ITA No.630/Bang/2023 Page 2 of 3 3. Further, it is also noted that the assessment was completed u/s 144 of the Act by taking into profits derived by the institution which means no opportunity of being heard has been granted to the assessee to support its claim. 3.1. We note that such an approach by Ld.CIT(E) is not appreciated. In the interest of justice, we direct the ld.CIT(E) to consider the claim of assessee u/s 10(23C) in accordance with law. We also draw support from the decision of Hon’ble Supreme Court in the case of Goetz India Ltd., cited supra for issuing such directions. The assessee is directed to file requested details in support of the claim before the Ld.CIT(E). Needless to say that proper opportunity of being heard must be granted to the assessee. Accordingly, the appeal filed by the Revenue is sent back to the file of CIT(A) for denovo consideration. 4. In the result, the appeal of the Revenue is partly allowed for statistical purposes. Order pronounced in court on 31 st day of October, 2023 Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, 31 st October, 2023 / vms / ITA No.630/Bang/2023 Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.