Hoetus Foundation, Siliguri V. CIT(EXMPT), KOLKATA. , Kolkata

ITA 847/KOL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 6479 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 09-10-2023
• Assessment Year: misc
• Appeal Filed On: 15-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NURUPAMA DB
• Section: 80G; 12A

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 847/Kol/2023 Hoetus Foundation Naya Basti, Beside Kali Mandir Champasari Siliguri - 734003 [PAN : AACTH5851L] Vs Commissioner of Income Tax, (Exemption), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Nurupama DB, C.A. Revenue by : Shri Abhijit Kundu, CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 10/10/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 16/10/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The above captioned appeal is directed at the instance of the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata, dt. 20/10/2022, rejecting the grant of provisional registration u/s 80G of the Act. 2. The Registry has pointed out that there is a delay of 203 days in filing the present appeal by the assessee. Petition for condonation of delay is placed on record by assessee explaining the reasons. On perusing the same, we are convinced that the assessee was prevented by sufficient cause from filing this appeal in time. Accordingly, we condone the delay and proceed to admit the appeal for hearing. 3. Without prejudice to the Grounds raised before this Tribunal, the ld. Counsel for the assessee submitted that the ld. CIT(E) was not justified in passing an ex-parte order without providing any reasonable 2 I.T.A. No. 847/Kol/2023 Hoetus Foundation opportunity of hearing to the assessee. The ld. Counsel for the assessee further submitted that in reply to the questionnaire dt. 20/10/2022 seeking certain information, the assessee inadvertently submitted “provisional registration u/s 12A of the Act in place of provisional registration u/s 80G of the Act”, which led to the non-granting of registration. Further the assessee was not provided any opportunity of being heard for confronting the issues. The ld. Counsel for the assessee prayed that the order of the ld. CIT(E) be set aside for fresh adjudication on merits. 4. The ld. D/R, though not leaving his grounds, raised no objection to the plea of the assessee. 5. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the ld. CIT(E), for de-novo adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. The ld. CIT(E) is directed to pass a speaking order after dealing with the merits of the case. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16 th October, 2023 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 16/10/2023 *SC SrPs 3 I.T.A. No. 847/Kol/2023 Hoetus Foundation आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata