M/s Seth Shri narayan Agarwal, Itasi V. DCIT Exemption , Bhopal

ITA 94/Ind/2022

AI Insights

The case involves the Seth Shri Shrinarayan Agarwal Charitable Trust appealing against an order from the National Faceless Appeal Centre (NFAC), Delhi, which arose from a previous order by the DCIT (Exemptions), Bhopal. The appeal was initially filed against an order under section 143(3) read with section 147 of the Income Tax Act, 1961 for the Assessment Year 2009-10. A significant development was the death of the managing person of the trust, Shri Anil Kumar Agrawal, prior to the appeal being properly managed, which affected the handling of the case at the First Appellate Authority level. The tribunal found it appropriate to remit the case back to the CIT(A) for a fresh evaluation due to these circumstances.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122525 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-12-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 01-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Convened through Virtual Court) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER& SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I. T . A . N o. 94 /I n d/ 2 0 2 2 ( A s s e ss me nt Y ea r: 20 0 9- 10 ) M /s S e th S h ri S h ri n a ra ya n A ga rw a l C ha ri t ab le Tr us t 9 t h Li n e , It ar s i, M ad h ya P ra de s h - 4 6 2 01 6 V s. D CIT E xe mp ti o n Bh op al P A N N o. A A BTS 35 17P (Appellant) . . (Respondent) Appellant by : Shri Anil Khabya, CA Respondentby: Shri Ashish Porwal, Sr.D.R. D ate of H ea ri n g 21.12.2022 D ate of P ro n ou n ce me n t 24.01.2023 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 24.03.2022 passed by theNational Faceless Appeal Centre (NFAC), Delhi,arising out of the order dated 23.12.2016passed by the DCIT(Exemptions), Bhopalunder section 143(3)r.w.s. 147of the Income Tax Act, 1961 (hereinafter referred as to ‘the Act’) for Assessment Year 2009-10. 2. We have heard the respective parties and perused the materials available on record. 3. The Ld. CIT(A) has passed the order on 24.03.2022 whereas the Shri Anil Kumar Agrawal, managing person of assessee already expired on 29.05.2021. It is relevant to mention that the appeal was instituted before the First Appellate Authority on 19.01.2017 against the order dated 23.12.2016 ITA No.94/Ind/2022 [M/s. SethShriShrinarayanAgarwal Charitable Trust vs.DCIT(Exemptions)]Asst.Year.–2009-10- 2 - passed by the DCIT(Exemption), Bhopal under Section 143(3) r.w.s. 147 of the Act. The factum of death of managing person of assessee (Anil Kumar Agrawal) in not on record. Ld. Counsel appearing for the assessee duly submitted the photo copy of the certificate of death of Shri Anil Kumar Agrawal who has expired in Yashoda Hospital on 29 th May, 2021 at Bhopal, M.P. The submission made by the Ld. AR that as the managing person of assessee has already expired, the matter could not be taken care of properly before the First Appellate Authority seems to be acceptable. After his demise, the person taken care of the society was not been able to take proper care in the appeal preferred before the Appellate Authority. In view of the factual aspect of the matter as stated above, we find it fit and proper to remit the issue to the file of the Ld. CIT(A) for consideration afresh upon giving notice to the appellant herein and upon considering the evidence on record or any other evidence which the appellant may choose to file in support of the case made out by the appellant. The Ld. CIT(A) is directed to pass orders accordingly. 4. In the result, assessee’s appeal isallowed for statistical purposes. This Order pronounced on 24/01/2023 Sd/- Sd/- (BHAGIRATH MAL BIYANI) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Indore; Dated 24 /01/2023 S. K. Sinha, Sr. PS आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. िवभागीय ितिनिध, / DR, ITAT, Indore 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, (Sr. Private Secretary) ITAT, Indore ITA No.94/Ind/2022 [M/s. SethShriShrinarayanAgarwal Charitable Trust vs.DCIT(Exemptions)]Asst.Year.–2009-10- 3 - 1 . D a t e o f d i c t a t i o n o n 0 2 . 0 1 . 2 0 2 3 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 0 2 . 0 1 . 2 0 2 3 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member..................Date on which the approved draft comes to