What did the Tribunal hold?

The Tribunal dismissed the revenue's appeal on the grounds of tax effect being below the prescribed limit. Additionally, the Tribunal found no reason to interfere with the CIT(A)'s order on merits, as it followed the principles laid down by a co-ordinate bench.

The revenue filed an appeal against the CIT(A)'s order for assessment year 2016-17. The appeal was found to be below the taxable limit for filing before the Tribunal.

What were the issues?

Whether the revenue's appeal is maintainable before the Tribunal due to insufficient tax effect. Whether the CIT(A)'s decision on merits, concerning delay in filing Form 10, was justified based on co-ordinate bench decisions.

ITO vs Navodaya Trust, Khorda | ITAT Cuttack 2023

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri S.K.Sarangi, CA

For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR

Hearing: 21/09Pronounced: 21/0

IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK ‘SMC’ BENCH, CUTTACK , CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER Assessment Year : 2016-17 Income Income Tax Tax Officer Officer Vs. Navodaya Navodaya Trust, Trust, Plot Plot (Exemption), (Exemption), Pratakhyakar Pratakhyakar No.1881, Infront of BPCL No.1881, Infront of BPCL Bhawan, Bhawan, Inside Inside Regional Regional Petrop Petrop Pump, Pump, Telcom Telcom Training Training Centre, Centre, Chandrasekharpur, Chandrasekharpur, BSNL, BSNL, Vani Vani Vihar, Vihar, Bhubaneswar. Bhubaneswar. Bhubaneswar. Bhubaneswar. PAN/GIR No. PAN/GIR No.AAATN 2553 M (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri S.K.Sarangi, CA S.K.Sarangi, CA Revenue by : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr DR Date of Hearing : 21/09 9/2023 Date of Pronouncement : 21/0 /09/2023 O R D E R

This is an appeal filed by the revenue against the order of the ld against the order of the ld CIT(A), , NFAC, NFAC, Delhi Delhi dated 2.5.2023 in Appeal No. ITBA/NFAC/S/250/2023 ITBA/NFAC/S/250/2023-24/1052522245(1) for the assessment year for the assessment year 2016- 17.

Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri Shri S.C.Mohanty, ld Sr DR appeared for the revenue and Shri S.K.Sarangi, ld AR for the assessee appeared for the assessee. S.K.Sarangi, ld AR for the assessee appeared for the assessee. S.K.Sarangi, ld AR for the assessee appeared for the assessee.

P a g e 1 | 3

At the time of hearing, it was noticed that the appeal filed by the revenue is below the taxable limit in respect of filing of the appeal before the Tribunal. Consequently, on this count, the appeal filed by the revenue is dismissed on account of tax effect.

It was further submitted by ld AR that the issue was squarely covered by the decision of the Co-ordinate Bench of this Tribunal in the case of Jeevan Kalayana Sadhana Kendra in for A.Y. 2015-16 order dated 2.3.2023. It was the submission that the ld CIT(A) has followed the said decision when he has allowed the appeal of the assessee.

In reply, ld Sr DR submitted that the decision relied upon by ld CIT(A) was in respect of issue of delay in Form 10B whereas in assessee’s appeal, the issue was delay in filing of Form 10.

At this point, ld AR submitted that the issue in respect of Form 10 was also covered by the decision of the Co-ordinate Bench of this Tribunal in the case of Sri Dattatreya Sai Ashram Trust in for the assessment year 2014-15 order dated 26.6.2023.

I have considered the rival submissions. As it is noticed that the ld CIT(A) has followed the principles laid down by this Co-ordinate Bench in the case of Jeevan Kalyan Sadhana Kendra referred (supra), I find no reason to interfere with the order of the ld CIT(A) on merit also.

P a g e 2 | 3

In the result, appeal filed by the revenue stands dismissed.

Order dictated and pronounced in the open court on 21/09/2023.

Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 21/09/2023 B.K.Parida, SPS (OS) Copy of the Order forwarded to :

1. 1. The Appellant : Income Tax Officer (Exemption), Pratakhyakar Bhawan, Inside Regional Telcom Training Centre, BSNL, Vani Vihar, Bhubaneswar 2. The Respondent: Navodaya Trust, Plot No.1881, Infront of BPCL Petrop Pump, Chandrasekharpur, Bhubaneswar.

3. The CIT(A)-NFAC, Delhi 4. Pr.CIT, Bhubaneswar 5. DR, ITAT, Cuttack By order 6. Guard file. //True Copy// Sr.Pvt.secretary ITAT, Cuttack

P a g e 3 | 3

ITO EXMP, BHUBANESWAR vs. NAVODAYA TRUST, KHORDA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments