AMAR SINGH SMARAK SHIKHAN PRASHIKSHAN SANSTHAN,FAIZABAD vs. CPC BANGALORE (ITO-1) , FAIZABAD

2020-21 against impugned appellate order dated 19/02/2025 (DIN & Order No.ITBA/APL/S/250/2024- 25/1073437297(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) The facts of the case, in brief, are that the assessee is a society registered under the Societies Act, 1860. The assessee filed its return of income on 31st March 2021 under section 10(23)(iiiad) of the Act declaring total receipt of Rs.34,52,680/-. The return of the assessee was processed by CPC, Bengaluru and order was passed under section 143(1) of the Act and a demand of Rs.11,83,804/- was created by the Revenue. Aggrieved, the assessee filed appeal before the learned CIT(A), who dismissed the appeal of the assessee.

(C) Aggrieved further, the assessee has filed the present appeal in Income Tax Appellate Tribunal against the aforesaid impugned appellate order of learned CIT(A). In the course of appellate proceedings in ITAT learned A.R. for the assessee submitted that learned CIT(A) has passed order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the learned CIT(A) failed to pass a speaking order on merits and dismissed the assessee’s appeal in a summary manner. In view of the foregoing, learned AR for the assessee submitted, the impugned order of learned CIT(A) should be set aside and the issue in dispute should be restored to the file of learned CIT(A) with the direction to pass fresh order in accordance with law after providing reasonable opportunity to the assessee. The learned Sr. D.R. for the Revenue expressed no objection.

(D) Both sides have been heard. Materials on record have been perused. In view of the submissions made by the Learned A. R. for the assessee, and there being no objection from learned D.R., we set aside the impugned appellate order dated 19/02/2025 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo order in accordance with law after providing reasonable opportunity to the assessee.

(E) In the result, the appeal of the assessee stands partly allowed for statistical purposes.

(Order pronounced in the open court on 17/07/2025)