JANATHA CHARITABLE SOCIETY,KANNUR vs. ITO, CIRCLE-1, KANNUR

ITA 842/COCH/2024Status: HeardITAT Cochin17 April 2026AY 2017-186 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A)/NFAC for a fresh decision on merits. This was based on the High Court's direction due to the assessee not being properly served notices by the CIT(A)/NFAC.

What were the facts?

The assessee, a charitable society, had its assessment selected for scrutiny due to large cash deposits during demonetization. The Assessing Officer disallowed a deduction for delayed PF contribution and added a portion of demonetized currency deposits as unexplained cash credit.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard due to non-service of notices by the CIT(A)/NFAC, and if the disallowance and addition made by the AO were justified.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 68,Section 115BBE,Section 143(3),Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH: COCHIN (VIRTUAL HEARING

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

For Respondent: Ms. Neethu S., Sr. D.R
Hearing: 16.04.2026Pronounced: 17.04.2026

PER KESHAV DUBEY, JUDICIAL MEMBER:

This is an appeal restored by the Hon’ble High Court of Kerala at Ernakulam vide Judgment in WP(C) No.48330 of 2025 dated 30.1.2026 with the following directions: - “6. After carefully going through the documents produced before this Court, I find some force in the said submission. This is particularly because, the fact that the order was not sent through Email, is not disputed at all and even going by the statement submitted by the respondent and the observations in ExtP5 order it can be seen that, the First Appellate order was only uploaded in the web portal, without any other intimations. Ext.P2 appeal

The order continues below.

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