Ballygunj Society For Children In Pain Chip, Kolkata V. I.T.O.(Exemption), Ward - 1(2), Kolkata, Kolkata

ITA 9/KOL/2023

AI Insights

The case involves the Ballygunj Society For Children In Pain Chip, a charitable society, which appealed against the order of the National Faceless Appeal Centre (CIT(A)) that confirmed the disallowance of expenditure on charitable purposes due to a delay in filing Form 10B. The CIT(Exemption) later condoned this delay, leading to the appeal's success. The tribunal directed the Assessing Officer to allow the deductions as per the law, acknowledging the condonation of the delay in filing the necessary form.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128333 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-05-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 04-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 10B; 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” 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.9/Kol/2023 Assessment year: 2020-21 Ballygunj Society For Children In Pain Chip....................................Appellant 57/14, Ballygunj Circular Road, Ballygunj, Kolkata-700019. [PAN: AAATB4988N] vs. ITO, Ward-1(2), Exemptions, Kolkata............................................Respondent Appearances by: Shri Akkal Dudhwewala, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 03, 2023 Date of pronouncing the order : June 27, 2023 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 17.11.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The brief facts of the case are that the assessee is a charitable society registered u/s 12A of the Act. The assessee claimed deduction u/s 11 of the Act in respect of income spent on charitable purposes. However, the Assessing Officer/CPC disallowed the expenditure spent towards charitable purposes for delay in filing of form 10B. The CIT(A) confirmed the additions so made by the Assessing Officer. I.T.A No.9/Kol/2023 Assessment year: 2020- Ballygunj Society For Children In Pain Chip 2 3. Before us, the ld. counsel for the assessee has, at the outset, furnished the copy of the order of the CIT(Exemption) dated 28.11.2022, whereby, the ld. CIT(Exemption) has condoned the delay of 32 days in filing form 10B to the assessee. In view of the above circumstances, the ld. counsel has submitted that since the delay in filing the Form 10B has been condoned by the competent authority, therefore, the Assessing Officer may be directed the allow the admissible deduction to the assessee u/s 11 of the Act as a charitable institution. Considering the above factual position, the Assessing Officer is directed to process the return of income of the assessee and allow the admissible deductions in accordance with law irrespective of any delay of filing of Form 10B, the delay since stood condoned by the ld. CIT(Exemption). 4. In the result, the appeal of the assessee is treated as allowed. Kolkata, the 27 th June, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 27.06.2023. RS Copy of the order forwarded to: 1. Ballygunj Society For Children In Pain Chip 2. ITO, Ward-1(2), Exemptions, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches