IMPROVEMENT TRUST,RAJPURA vs. ITO EXEMPTION, CHANDIGARH
आयकर अपीलȣय अͬधकरण, चÖडीगढ़ Ûयायपीठ, चÖडीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH, ‘A’, CHANDIGARH
BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT &
SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER
आयकर अपील सं./ ITA No. 419/CHD/2025
Ǔनधा[रण वष[ / Assessment Year : 2017-18
Improvement Trust,
Rotary Club Road,
Rajpura. 140401
Distt. Patiala
बनाम
Vs.
ITO, Exemption,
Chandigarh.
èथायी लेखा सं./PAN NO: AAATI4964R
अपीलाथȸ/Appellant
Ĥ×यथȸ/Respondent
( Physical Hearing )
Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri. Hukminder Shahi, C.A.
राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR
सुनवाई कȧ तारȣख/Date of Hearing
:
30-07-2025
उदघोषणा कȧ तारȣख/Date of Pronouncement
:
03.09-2025
आदेश/Order
Per Krinwant Sahay, AM:
Appeal in this case has been filed by the assessee against the order dated 28-02-2024 of Ld. Addl. / JCIT(A)-
1, Noida for AY 2017-18. 2. Grounds of appeal raised and relief claimed /prayer made by the Assessee are as under:
ITA No 419-Chd-2025
Improvement Trust, Rajpura.
That, on the facts and circumstances of the case, and in law, the ADDL/JCIT(A)-1Noiada (hereinafter referred to as ‘CIT(A), has erred in passing the said order in contravention of the provisions of Section 240 of the Income Tax Act, 1961 (hereinafter referred to as “the Act’), without referring to the material on record. 2 That, on the facts and circumstances, and in law, the Worthy CIT(A), through his order, has erred in passing the said order without providing a fair opportunity of being heard, thereby contravening the principles of natural justice. 3. That, on the facts and circumstances of the case, and in law, the Worthy CIT(A) has erred in confirming the action of the Learned Assessing Officer (AO), wherein the A.O. made the impugned addition of Rs. 26,48,388/- by holding that assessee is not entitled for the benefit of exemption u/s 11 of the Income Tax Act, 1961, with respect to Section 2(15) read with Section 13(8) of the Act. 4. That, on the facts and circumstances of the case, and in law, the Worthy CIT(A) has erred in confirming the action of the Learned Assessing Officer (AO), wherein the Ld. A.O. grossly erred in not accepting condonation of filling Form No. 10. 3
ITA No 419-Chd-2025
Improvement Trust, Rajpura.
That the appellant craves leave to add, to amend, modify, rescind supplement or alter any of the grounds stated herein above, either before or at the time of hearing of this appeal.
During proceedings before us, ld. Counsel for the Assessee submitted that the Addl. CIT(A) has passed this order ex-parte without going into the merits of the case, therefore, it was requested that the matter may be remanded back to the CIT(A) for fresh adjudication. 4. Per contra, the Ld. DR relied on the orders of the authorities below. 5. We have considered the assessment order passed by the Assessing Officer and the appellate order passed by the Addl. CIT(A). We find that in the present case, the Addl. CIT(A) has passed ex-parte order without going into the merits of the case, therefore, we are of the considered view that in the fitness of things and keeping in view the element of natural
ITA No 419-Chd-2025
Improvement Trust, Rajpura.
justice to the Assessee, the matter should be remanded back to the file of the CIT(A) for adjudication afresh on merit.
6. Accordingly, the case is remanded back to the file of the CIT(A) for adjudication afresh on merit, by considering the submissions and documents produced by the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.
7. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced on 03.09.2025 ( RAJPAL YADAV )
Accountant Member
“आर.के.”
ITA No 419-Chd-2025
Improvement Trust, Rajpura.
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to :
1. अपीलाथȸ/ The Appellant
2. Ĥ×यथȸ/ The Respondent
3. आयकर आयुÈत/ CIT
4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT,
CHANDIGARH
5. गाड[ फाईल/ Guard File
आदेशानुसार/ By order,
सहायक पंजीकार/