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Facts
The assessee's appeal against an order passed by the Addl./JCIT(Appeals), which had confirmed an addition of Rs.33,62,657/- (due to denial of exemption because of belated Form 10B filing), was dismissed ex-parte. The original assessment was made under Section 143(1).
Held
The ITAT set aside the ex-parte order of the Addl./JCIT(Appeals) and remitted the matter back, directing the Addl./JCIT(Appeals) to provide another opportunity of hearing to the assessee, with a caution for the assessee to cooperate.
Key Issues
Whether the Addl./JCIT(Appeals) erred in passing an ex-parte order and confirming the denial of exemption without providing adequate opportunity to the assessee to present their case, especially regarding the belated filing of Form 10B.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2020-2021 Educational Foundation And Charitable Organisation,……………………………………..…Appellant C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 [PAN:AAATE6740K] -Vs.- ADIT, CPC, Bengaluru,….………………..…..Respondent C.R. Building No. 1, Queen’s Road, Bengaluru-560001, Karnataka Appearances by: Shri Sujay Sen, Advocate, appeared on behalf of the assessee Smt. Sima Das Biswas, Sr. D.R., Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: October 15, 2025 Date of pronouncing the order: November 21, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of Id. Additional/Joint Commissioner of Income Tax (Appeals)-1, Noida dated 25.02.2025 passed for Assessment Year 2020-2021.
(A.Y. 2020-2021) Educational Foundation And Charitable Organization 2. At the time of hearing, ld. Counsel for the assessee submitted that the ld. Addl./JCIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He prayed for one more opportunity to substantiate his case before the ld. Addl./JCIT(Appeals).
At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities.
I have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. Addl./JCIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. Addl./JCIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 143(1) of the Act as the assessee filed Form 10B belatedly and, therefore, ld. Assessing Officer/CPC denied the claim of exemption and added Rs.33,62,657/- to the total income of the assessee. Considering the facts and circumstances of the (A.Y. 2020-2021) Educational Foundation And Charitable Organization case, I am inclined to set aside the order passed by the ld. Addl./JCIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. Addl./JCIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Addl./JCIT(Appeals) failing which the ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in the open Court on 21/11/2025.