DASHMESH CHARITABLE TRUST , SANGRUR V. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

ITA 7/ASR/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7133 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2019-2020
• Appeal Filed On: 14-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: INDERJI T SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI MANISH BOARAD, ACCOUNTANT MEMBER) ITA. No: 07/Asr/2021 (Assessment Year: 2019-20) Dashmesh Charitable Trust Sant Attar Singh Akal Acadamy, Vilage Bhojowali, Tehsil Dhuri, Sangrur-148024 PAN No. AAATD6625J V/S Commissioner of Income Tax Exemption, Chandigarh (Appellant) (Respondent) Appellant by : None Respondent by : Shri Inderjit Singh, CIT/DR (आदेश आदेशआदेश आदेश)/ORDER Date of hearing : 02-12-2021 Date of Pronouncement : 02 -12-2021 PER MAHAVIR PRASAD, J.M. 1. This appeal has been preferred by the assesee trust against the order of the Ld. CIT(Exemption) order dated 18.09.2020 for A.Y. 2019-20. ITA No. 07/Asr/2021 . A.Y. 2019-20 2 2. The assessee has taken solely ground that application u/s. 10(23C)(vi) of Income Tax has been rejected by the Ld. CIT(E). 3. The Assesee filed application before the lower authority in electronic mode and Ld. CIT(E) has issued notice electronically on 15.06.2020 and was asked assessee to file his submission on 29 th June, 2020. Thereafter, another notice was issued by the Ld. CIT(E) on 30 th June, 2020 but no submission were filed on behalf of the trustee. Therefore, Ld. CIT(E) declined the application of the assessee. 4. We have heard both the parties. It is an ex-parte order has been passed by the Ld. CIT(E). The Ld. A.R. argued that on account of Covid-19 pandemic, school was closed. The concerned person who was handling the matters was also away from the school. Hence, no reply could file before the Ld. CIT(E). After considering the documents of both side because of Covid-19 pandemic applicant institution remained closed and all relevant documents were lying in the school premises and as per the Government Authority no one was allowed to open the school premises. 5. In view of the above, we set aside this matter back to the file of the Ld. CIT(E) for fresh adjudication after issuing notice to the appellant. Needless to mention here that appellant shall cooperate with the Ld. CIT(E) as and when whatever necessary information is required, same shall be filed before the Ld. CIT(E). Thereafter he will pass order as per law. ITA No. 07/Asr/2021 . A.Y. 2019-20 3 6. In the result, appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in Open Court on 02 - 12- 2021 Sd/- Sd/- (MANISH BORAD) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Dated 02 /12/2021 Copy of the Order forwarded to:- 1. The Appellant. 2. The Respondent. 3. The CIT (Appeals) – 4. The CIT concerned. 5. The DR., ITAT, Ahmedabad. 6. Guard File. By ORDER Deputy/Asstt.Registrar ITAT,Amritsar