RAJASTHAN PARISSHAD,ROURKELA V. COMMISSIONER OF INCOME TAX, EXEMPTION, BHUBANESWAR

ITA 225/CTK/2025

AI Insights

The case involves an appeal by Rajasthan Parishad against the order of the CIT(Exemption), Hyderabad, which was dated 13.12.2024. The appeal was initially barred by 38 days, but the Tribunal found the reasons for the delay plausible and admitted the appeal for hearing. The primary issue in the appeal was the decision of the CIT(Exemption) which was against the assessee on two grounds: non-compliance by the assessee and the selection of the wrong section code in Form 10A. The Tribunal noted that the assessee was given only three days to respond to the notice from the CIT(Exemption), which was insufficient for a proper defense. Consequently, the Tribunal restored the matter to the CIT(Exemption) for a fresh decision after providing the assessee a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711486 (ITAT-CUTTACK)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: K.K.BAJORIA
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.225/CTK/2025 (नििाारण वर्ा / Assessment Year : 2024-2025) Rajasthan Parishad, Amar Bhawan, Madhusudan Marg, Bisra Road Rourkela, Odisha-769001 Vs CIT(Exemption), Bhubaneswar PAN No. :AAATR 2879 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri K.K.Bajoria, AR राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 22/07/2025 घोषणा की तारीख/Date of Pronouncement : 22/07/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(E), Hyderabad, dated 13.12.2024 passed in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1071209827(1) for A.Y.2024-2025. 2. The appeal of the assessee is barred by 38 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection to condone the delay. Accordingly, delay of 38 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 3. It was submitted by the ld. AR that the assessee has registration u/s.12A of the Act w.e.f.16.10.1984 vide an order dated 16.10.1984. It was Printed from counselvise.com ITA No.225/CTK/2025 2 the submission that the assessee had e-filed an application for registration u/s.80G of the Act. The ld. CIT(E) has decided the issue against the assessee on two grounds, one being that there is no compliance on the part of the assessee and the second that the assessee has selected the wrong section code in Form 10A. It was the submission that the issue may be restored to the file of the ld. CIT(E), so as to grant the assessee adequate opportunity to represent his case and also for rectification of defect, if any. 4. In reply, ld. CIT-DR did not raise any serious objection. 5. We have considered the rival submissions. As it is noticed that the assessee had been granted only 03 days time to respond to the notice issued by the ld. CIT(E), in the interest of justice, we are of the view that the issues in this appeal must be restored to the file of the ld. CIT(E) for readjudication after granting the assessee adequate opportunity of being heard and we do so. The ld. CIT(E) shall also grant the assessee adequate opportunity to rectify any defects in the application and make necessary arrangements for opening of the portal for making the necessary amendments. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/07/2025. Sd/- (राजेश क ुमार) (RAJESH KUMAR) Sd/- (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 22/07/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.225/CTK/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "