SASHA ASSOCIATION FOR CRAFT PRODUCERS, KOLKATA,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA, KOLKATA

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ITA 1259/KOL/2024Status: DisposedITAT Kolkata05 February 2025AY 2017-2018Bench: DR.MANISH BORAD (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee's activities fall under 'relief of the poor' and even if they involve commercial aspects, exemption under section 11 is permissible as per CBDT circulars and previous decisions of the Tribunal in similar cases for the assessee.

What were the facts?

The assessee, a society engaged in charitable activities for the poor and artisans, filed its return claiming exemption under section 11. The Assessing Officer denied this exemption, treating the activities as commercial. The CIT(A) upheld the AO's decision. The appeal before the Tribunal was delayed by 243 days, which was condoned.

What were the issues?

Whether the assessee society's activities, including commercial aspects like sales and exports, qualify for exemption under Section 11 of the Income Tax Act, 1961, as 'relief of the poor' or charitable purpose.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 11,Section 12A,Section 143(2),Section 142(1),Section 2(15),Section 11(44),Section 10(23C),Section 12,Section 13(8)

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Income Tax Appellate Tribunal, KOLKATA BENCHES “SMC”, KOLKATA

Before: DR.MANISH BORAD

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Kapil Mondal, Addl. CIT
Hearing: 26.11.2024Pronounced: 05.02.2025

Assessee by : Shri Sunil Surana, AR Revenue by : Shri Kapil Mondal, Addl. CIT Date of hearing : 26.11.2024 Date of pronouncement : 05.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal pertaining to Assessment Year 2017- 18 at the instance of assessee is directed against the order dated 05.08.2023 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which in turn is arising out of Assessment Order dated 30.12.2019 passed u/s. 143(3) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that the appeal is time barred by 243 days before the Tribunal. He referred to the condonation petition filed by the Executive Director of the assessee society and submitted that the assessee society has not received any mail or SMS. It was only on 29.05.2024 that the assessee society came to know that the Sasha Association for Craft Producers

order u/s.250 of the Act has been passed by the ld.CIT(A). The delay if any caused was beyond the control of assessee. In the backdrop of these facts, the Ld. Counsel for the assessee prayed for condoning the delay.

3.

I have carefully gone through the averments made in the condonation petition and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay of 243 days in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC and proceed for adjudication of the appeal.

4.

Facts of the case in brief are that the assessee is a Society established in the year 1988 and duly registered with the

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