SHALOM CHARITABLE MINISTRIES OF INDIA,PALAKKAD vs. ITO (EXEMPTION), THRISSUR

ITA 545/COCH/2025Status: DisposedITAT Cochin10 September 2025AY 2011-12Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the NFAC failed to consider and adjudicate the Assessee's grounds of appeal, violating principles of natural justice and the Act. The impugned order was set aside.

What were the facts?

The Assessee, a charitable trust, appealed against penalty orders for Assessment Years 2011-2012 and 2007-08, which were dismissed by the NFAC. The Assessee contended that NFAC dismissed their appeals without a proper hearing and in violation of its scheme.

What were the issues?

Whether the NFAC properly adjudicated the Assessee's appeals or dismissed them without due consideration of grounds, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250,Section 271(1)(c),Section 44AB,Section 12A(1)(b),Section 14,Section 250(6)

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

[ Per Rahul Chaudhary, Judicial Member:

1.

These are the two appeals preferred by the same Assessee directed against two separate orders, each dated 29/05/2025, passed by the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘NFAC’] under Section 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the NFAC had dismissed the appeals against the Penalty Orders, dated 18/02/2022 and 08/06/2017, passed under Section 271(1)(c) of the Act for the Assessment Years 2011-

The order continues below.

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