INTENSIVE KHADI AND RURAL DEVELOPMENT CENTRE,KIRNAHAR vs. INCOME TAX OFFICER (EXEMPTIONS), WARD 2(1), DURGAPUR, DURGAPUR

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ITA 762/KOL/2025Status: HeardITAT Kolkata02 September 2025AY 2013-24Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee had uploaded a registration certificate under Section 12A for subsequent assessment years, implying registration for the impugned year. Therefore, the issues were restored to the Assessing Officer for adjudication after granting the assessee an opportunity to present its case.

What were the facts?

The assessee is an appeal against the order of the CIT(A) for the assessment year 2013-14. The assessee did not appear before the CIT(A) and also did not file the return and audit report for the impugned assessment year. However, a registration certificate under section 12A for subsequent years was uploaded.

What were the issues?

Whether the assessee can be deemed to have registration under Section 12A for the impugned assessment year based on subsequent year's registration, and if so, whether the case should be restored to the AO for proper adjudication.

Which sections of the Income-tax Act were involved?

Section 12A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Respondent: Shri Sandip Sarkar, JCIT-Sr. DR
Hearing: 02.09.2025Pronounced: 02.09.2025

ORDER Per George Mathan: This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Burdwan/10003/2019-20 dated 14.02.2025 for assessment year 2013- 14.

2.

Shri Sandip Sarkar, JCIT-Sr. DR represented on behalf of the revenue and none represented on behalf of the assessee, however an adjournment application has been received. As the issue in the appeal are small and does not need any further documentation, on the basis of facts in the file and orders of the ld. CIT(A) and Assessing Officer, the appeal is being disposed off ex parte the assessee.

3.

The ld. DR submitted that the return was not filed by the assessee for the impugned assessment year and nor audit report was filed. It was the submission that the assessee has not produced registration u/s 12A of the Act. The ld. DR supported the orders of the Assessing Officer and ld. CIT(A).

4.

We have considered the submission. A perusal of the order of the ld. CIT(A) clearly shows that the assessee has not appeared before the ld. CIT(A). A perusal of the para 5 of the order of the ld. CIT(A) shows that the assessee has uploaded certificate of registration u/s 12A of the Act for the assessment year 2022-23 to 2026-27. A further perusal of the order clearly shows that the impugned assessment year is 2013-14 wherein the specific requirement of filing the return for claiming exemption u/s 12A was not applicable. As the return was not required to be filed then obviously the audit report may not require to file. Further, the fact that the assessee has produced certificate of registration u/s 12A for the assessment year 2022-23 to 2026-27 which obviously means that the assessee should be deemed to have registered for the earlier assessment years. Admittedly, the application was pending. This being so, so as to grant the adequate opportunity to substantiate its case, the issues are restored to the file of the Assessing Officer for adjudication after granting the assessee adequate opportunity to substantiate its case.

5.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Kolkata, the 2nd September, 2025.

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