JASODA SADAN,CUTTACK vs. INCOME TAX OFFICER (EXEMPTION), CUTTACK, CUTTACK

sआयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.225/CTK/2024 (ननधाारण वषा / Assessment Year :2016-2017) Jasoda Sadan Vs ITO (Exemption), Cuttack Vishwanath Mandir, Jobra Road College Square, Cuttack-753003, Odisha PAN No. :AAATJ 4681 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 11/07/2024 घोषणा की तारीख/Date of Pronouncement : 11/07/2024 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 08.05.2024 in DIN & Order No.ITBA/APL/S/250/2023-24/1062228665(1) for the assessment year 2016-2017. 2. It was submitted by the ld. AR that the assessee is a society which has been granted registration u/s.12AA of the Act. It was the submission that the assessee filed its return on 17.10.2016 disclosing total income at Rs.Nil. Subsequently the case of the assessee selected for limited scrutiny wherein the AO treated the donations received of Rs.5,00,000/- as income of the assessee which was already disclosed and included in the gross receipt disclosed by the assessee. It was the submission that the AO has disallowed 20% of expenditure on adhoc estimate basis to the

2 ITA No.225/CTK/2024 tune of Rs.3,21,500/- without having any cogent reason for such disallowance and without rejecting books of account. It was further submitted by the ld. AR that the disallowance of depreciation claimed by the assessee treating the same as not allowable as per the provisions of Section 11(6) of the Act. In appeal, the ld. CIT(A) has also accepted the findings recorded by the AO and dismissed the appeal of the assessee. It was the prayer of the ld. AR of the assessee that the assessee has produced the documentary evidence as were sought for by the AO, however, those documents have not been considered. Even before the ld. CIT(A) the assessee has filed statement of facts along with grounds of appeal. But the ld. CIT(A) without providing sufficient opportunity, has dismissed the appeal of the assessee. Therefore, the ld. AR prayed that one more opportunity may be provided to the assessee to represent its case and substantiate its claim before the AO. 3. In reply, ld. Sr. DR vehemently supported the order of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted. 4. We have considered the rival submissions. A perusal of the para 2 assessment order, shows that the AO has asked for certain details regarding nature and source of cash deposit, however, there was no compliance made by the assessee upto the completion of assessment resulting into some additions made by the AO. Further on perusal of para 2 of page 3 of the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has

3 ITA No.225/CTK/2024 been made by the assessee during the appellate proceedings. On being asked, the ld. AR submitted that he would be able to prove before the AO, if the assessee may be granted one more opportunity to produce the details. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for readjudication after granting the assessee adequate opportunities to substantiate its claim. The assessee is directed to cooperate in the readjudication proceedings before the AO, positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes.. Order dictated and pronounced in the open court on 11/07/2024. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 11/07/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Cop.y of the Order forwarded to : अऩीऱाथी / The Appellant- 1. Jasoda Sadan Vishwanath Mandir, Jobra Road College Square, Cuttack-753003, Odisha प्रत्यथी / The Respondent- 2. ITO (Exemption), Cuttack आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, 5. ITAT, Cuttack गार्ज पाईऱ / Guard file. 6. सत्यावऩत प्रयत //True Copy// आदेशानुसार/ BY ORDER,

(Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack