RADHA KRISHNA MANDIR TRUST,KOLKATA vs. INCOME TAX OFFICER(EXEMPTION), WARD - 1(1), KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANAJY AWASTHIAssessment Year: 2020-21
Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1070338564(1) dated 13.11.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21. 2. Shri Anil Kochar, Advocate appeared on behalf of the assessee and Shri Sailen Samadder, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that the Ld. CIT(A) erred in denying in making adjustment to the total returned income the assessee’s claim of accumulation of income of Rs.1,50,00,000/-. He urged before the Bench to reverse the action of the Ld. CIT(A).
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Radha Krishna Mandir Trust, AY: 2020-21
In reply, the Ld. Sr. DR vehemently supported the orders of the Assessing Officer and the Ld. CIT(A). It was the submission that the issue can be restored to the file of the Assessing Officer for further verification. 5. We have considered the rival submissions. Obviously, the appeal is against the order passed u/s. 143(1). Consequently, the issues cannot be sent back to the Assessing Officer for verification in so far as the verification can be done in an order u/s. 143(3) of the Act only. Further, a perusal of the intimation issued u/s. 143(1) dated 30.11.2021 shows that no show cause notice has been issued to the assessee as per the requirement of the 1st proviso to section 143 of the Act. This having not been done, we are of the view that the intimation issued u/s. 143(1) is unsustainable and consequently, the adjustment made u/s. 143(1) of the Act is deleted. 6. In the result, the appeal of the assessee stands allowed. Order dictated and pronounced in the open court. (Sanjay Awasthi) Judicial Member Dated: 12th March, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: Radha Krishna Mandir Trust. 2. The Respondent. ITO (Exemption), Ward-1(1), Kolkata. 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata.
Guard file.By Order