SARASWATHI SISHU MANDIR PARICHALANA SAMITI,SAMBALPUR V. ITO,EXEMPTION WARD, SAMBALPUR

ITA 387/CTK/2024

AI Insights

This case involves an appeal by Saraswathi Sishu Mandir, Parichalana Samiti against the order of the CIT (Exemption), Hyderabad, which rejected the assessee's application for registration due to non-submission of necessary details. The assessee argued that they had submitted all required documents through the e-portal, which were not considered by the CIT (Exemption). The Tribunal found that the CIT (Exemption) had indeed not considered these submissions and thus restored the matter for re-evaluation.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473618 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-10-2024
• Assessment Year: 2024-2025
• Appeal Filed On: 23-09-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: PER BENCH; NATABAR PANDA; DULAL SATYANARAYAN JETHI
• Section: 22

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE MANISH AGARWAL Saraswathi Sishu Mandir, Parichalana Samiti, Sambalpur PAN/GIR No. (Appellant Assessee by Per Bench This is an appeal filed by the assessee against the ord CIT(E), Hyderabad dated 1.8.2024 2. Shri Natabar Panda and Shri Dulal Satyanarayan Jethi, appeared for the assessee and Shri the revenue. IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.387/CTK/2024 Assessment Year : 2024-25 Saraswathi Sishu Mandir, Parichalana Samiti, Vs. CIT (Exemption), Bhubaneswar No.AAGAS 3616 R (Appellant) .. ( Respondent Assessee by : Shri Natabar Panda and Dulal Satyanarayan Jethi, advs Revenue by : Shri Sanjay Kumar, CIT Date of Hearing : 24/10/20 Date of Pronouncement : 24/10/20 O R D E R This is an appeal filed by the assessee against the ord CIT(E), Hyderabad dated 1.8.2024 for the assessment year Natabar Panda and Shri Dulal Satyanarayan Jethi, the assessee and Shri Sanjay Kumar, ld CIT P a g e 1 | 5 IN THE INCOME TAX APPELLATE TRIBUNAL, MEMBER , ACCOUNTANT MEMBER CIT (Exemption), Respondent) Natabar Panda and Dulal Satyanarayan Jethi, Sanjay Kumar, CIT DR 2024 024 This is an appeal filed by the assessee against the order of the ld for the assessment year 2024-25. Natabar Panda and Shri Dulal Satyanarayan Jethi, ld ARs DR appeared for ITA No.387/CTK/2024 Assessment Year : 2024-25 P a g e 2 | 5 3. It was submitted by ld AR that the ld CIT(E), Hyderabad rejected the assessee’s application mentioning that the necessary details were not submitted. Ld AR placed before us the copies of acknowledgements by which submissions were filed on 8.5.2024 and 5.7.2024 through e-portal before the ld CIT(E). The details filed by the assessee is as follows: “ Notice date Due date Comply date No. of documents attached Ack. No. 26.4.2024 `9.5.2024 8.5.2024 10 206438511080524 10 206443021080524 1 206443771080524 20.5.2024 30.5.2024 30.5.2024 1 375651991300524 10.7.2024 18.7.2024 15.7.2024 `1 719970651150724 4. It was the submission that as ld CIT(E) has not considered the submissions of the assessee, which consists of nearly 22 documents as follows: ITA No.387/CTK/2024 Assessment Year : 2024-25 P a g e 3 | 5 “ ITA No.387/CTK/2024 Assessment Year : 2024-25 P a g e 4 | 5 5. It was the submission that the appeal of the assessee should be allowed. 6. In reply, ld CIT DR submitted that it is human who make the mistake. The issues should be restored to the file of the ld CIT(E) for readjudication. 7. We have considered the rival submission. As it is found that the assessee has filed submissions before the ld CIT(E) but the ld CIT(E) has not considered the submissions and has rejected the application for registration. Hence, the issues in this appeals are restored to the file of the ld CIT(E) for readjudication after considering the evidences as submitted by the assessee after affording adequate opportunity of hearing to the assessee. 8. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/10/2024. Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/10/2024 B.K.Parida, SPS (OS) ITA No.387/CTK/2024 Assessment Year : 2024-25 P a g e 5 | 5 Copy of the Order forwarded to : By order Sr.Pvt.Secretary ITAT, Cuttack 1. The Appellant : Saraswathi Sishu Mandir, Parichalana Samiti, Sambalpur 2. The Respondent: CIT (Exemption), Bhubaneswar 3. The CIT(E), Hyderabad 4. Pr.CIT, 5. DR, ITAT, 6. Guard file. //True Copy// "