AL MADRASATUL QUADERIATUL MUSTARSHIDIA,BIRBHUM vs. CIT (EXEMPTION), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER

आयकर अपील सं/ITA No.1810/KOL/2024
(निर्धारण वर्ा / Assessment Year : 2024-2025)
Al Madrasatul Quaderiatul
Mustarshidia,
Village : Kodoa, Mia Para,
Birbhum, Bahutali,
West Bengal-731222
Vs CIT(Exemption), Kolkata

PAN No. :AAHTA 5332 Q

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : None
रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR
सुनवाई की तारीख / Date of Hearing
: 21/05/2025
घोषणा की तारीख/Date of Pronouncement : 21/05/2025
आदेश / O R D E R
Per Bench :

This is an appeal filed by the assessee against the order dated
31.07.2024 passed by the ld. CIT(Exemption), Kolkata, in DIN & Notice
No.ITBA/EXM/F/EXM45/2024-25/1067193293(1) for the assessment year
2024-2025
2. None appeared on behalf of the assessee. Shri Praveen Kishore,
CIT-DR appeared on behalf of the revenue.
3. In this appeal, the assesse has raised the grounds in regard to not granting approval u/s.10(23C) of the Act by the ld. CIT(E) holding that there is no irrevocability clause in the trust deed and the assessee trust could not prove the genuineness of cash deposited in the bank.
4. Ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required before the ld.
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CIT(E). It was submitted that the order passed by the ld. CIT(E) deserve to be upheld.
5. We have considered the submission of ld. CIT-DR. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(E) during the course of appellate proceedings. A further perusal of the order of the ld.
CIT(E), clearly shows that notices were issued to the assessee by the ld.
CIT(E), however, proper compliance has not been made by the assessee to the queries raised. In view of the above, even though full details have not been provided by the assesse-trust in regard to substantiate its claim before the ld. CIT(E), however, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for readjudication of the issues afresh after granting the assessee an adequate opportunity of being heard. The assesse is directed to provide the details as pointed out by the ld. CIT(E) in the readjudication proceedings positively.
6. In the result, appeal of assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 21/05/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 21/05/2025
Prakash Kumar Mishra, Sr.P.S.
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(