KRISHNA CONSCIOUSNESS & WELFARE TRUST,LUDHIANA V. ITO, WARD-6(1), LUDHIANA

ITA 330/CHANDI/2023

AI Insights

The case involves the Krishna Consciousness & Welfare Trust, which appealed against the order of the CIT(A)/NFAC, Delhi, challenging the addition of Rs. 7,02,053 as income, which was initially taxed due to the absence of registration under section 12A of the Income Tax Act. The Trust's registration was later rejected by the CIT(A), Chandigarh, but the Amritsar Bench restored the matter to the CIT(E), Chandigarh. The Tribunal decided to set aside the matter to the AO for a fresh decision, taking into account the pending adjudication on the Trust's registration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 107786 (ITAT-CHANDIGARH)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2019-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VARDHAN
• Keywords: Set aside
• Section: 143(3); 12A

Judgement Text

"आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH HEARING THROUGH: PHYSICAL MODE ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 330/CHD/2023 िनधाᭅरण वषᭅ / Assessment Year : 2019-20 Krishna Consciousness & Welfare Trust, B-34/2622, New Tagore Nagar, Haibowal Kalan, Ludhiana, Punjab, India- 141001 बनाम The ITO Ward -6(1) Ludhiana ᭭थायी लेखा सं./PAN NO:AADTK2239E अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None राज᭭व कᳱ ओर से/ Revenue by : Shri Vivek Vardhan, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 01/01/2025 उदघोषणा कᳱ तारीख/Date of Pronouncement : 20/01/2025 आदेश/Order PER VIKRAM SINGH YADAV, AM This is an appeal filed by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dt. 24/03/2023 pertaining to Assessment Year 2019-20 challenging the sustenance of addition Rs. 7,02,053/-, being the donation received during the year, which was brought to tax by the Assessing officer. 2. Briefly, the facts of the case are that the assessment in this case was completed under section 143(3) r.w.s 144B of the Act dt. 21/09/2021 wherein the donation amounting to Rs. 7,02,053/- was brought to tax in absence of 2 registration under section 12A of the Act. Being aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) who has since sustained he said addition. 3. Against the said findings, the assessee is in appeal before us. During the course of hearing, none appeared on behalf of the assessee nor was any adjournment application filed. However, considering the fact that the appeal was filed way back in 23/05/2023, it was decided that no useful purpose would be served in adjourning the matter any further and to proceed with the hearing and decide the same based on material available on record. 4. As per the submissions of the Ld. Counsel for the Assessee dt. 14/08/2024 available on record, the registration of the assessee trust under section 12A was rejected by the Ld. CIT(A), Chandigarh and thereafter, on appeal, the Coordinate Amritsar Bench had restored the matter to the file of Ld. CIT(E), Chandigarh and it was submitted that all the requisite documents have since been submitted by the assessee to prove the genuineness of the religious and charitable activities so carried out by the assessee trust since its inception. 5. In light of the aforesaid submissions and after hearing the Ld. DR, the matter is set aside to the file of the AO to decide the same afresh as per law after taking into consideration the outcome of the proceedings which are currently pending adjudication before the Ld. CIT(E), Chandigarh under section 12A of the Act after providing reasonable opportunity to the assessee. 3 6. In the result, appeal of the Assessee is allowed for statistical purposes. (Order pronounced in the open Court on 20/01/2025 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 20/01/2025 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 5. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "