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Facts
The assessee, an educational trust registered under Section 12A, filed a 'Nil' return for AY 2017-18 claiming exemption under Section 11. The AO completed assessment under Section 143(3), bringing Rs.22,69,880 to tax. The CIT(A) partly allowed the appeal, setting aside the issue back to the AO to restrict additions to the extent of limited scrutiny.
Held
The Tribunal noted that the assessee did not appear for the hearing. Since the CIT(A) had already set aside the core issue to the AO for which limited scrutiny was taken up, all other grounds of appeal before the Tribunal became infructuous. Consequently, the appeal filed by the assessee was dismissed.
Key Issues
Whether the appeal before the Tribunal became infructuous when the CIT(A) had already set aside the core issue to the AO, and the appellant did not appear.
Sections Cited
12A, 11, 143(3)
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Income Tax Appellate Tribunal, “SMC” BENCH, COCHIN
Before: Shri Inturi Rama Rao
Asst.Year 2017-2018 Malabar Educational and The Income Tax Officer Charitable Trust v. Exemption Ward 13/121, Cerppulasseri Thrissur. Palakkad – 679 503. PAN : AACTM8115C. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.Leena Lal, Senior AR Date of Date of Hearing : 10.02.2025 Pronouncement : 13.02.2025 O R D E R This appeal filed by the assessee is directed against the order of the National Faceless Assessment Centre / Commissioner of Income- tax (Appeals) [“CIT(A)” for short] dated 14.11.2024 having DIN & Order No.ITBA/APL/S/250/2024-25/1070349206(1) for the assessment year 2017-2018.
Briefly, the facts of the case are that the assessee is a trust registered under the provisions of sec.12A of the Income-tax Act, 1961 (“the Act” hereinafter) formed with the object of imparting education. The return of income for the assessment year 2017-2018 was filed on 27th July, 2017 declaring total at `Nil’ after claiming exemption u/s.11 of the Act. Against the said return of income, the assessment was . Malabar Educational and Charitable Trust. completed by the Assessing Officer (“the AO” hereinafter) vide order dated 12.12.2019 passed u/s.143(3) of the Act at a total income of Rs.22,69,880. While doing so, the AO against the total receipt of Rs.3,47,15,523, an amount of Rs.2,23,78,376 was allowed as application of income on revenue items and an amount of Rs.35,67,131 on capital items. The AO also allowed repayment of loan of Rs.12,92,811 as application of income and the balance amount of Rs.52,07,328 after allowing 15% of gross income to be carried forward, and the balance amount of Rs.22,69,880 was brought to tax.
Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order partly allowed the appeal by directing the AO to restrict the addition to the extent as specified under the limited scrutiny as per SOP. Accordingly, the CIT(A) set aside the issue back to the file of the AO.
Being aggrieved, the assessee is in appeal before me in the present appeal. When the case was called upon, none appeared on behalf of the assessee.
5. Therefore, I proceed to dispose of the appeal on merits after hearing the learned Senior Departmental Representative.
I have heard the Senior DR and perused the material available on record. The assessee raised several grounds of appeal, which does not emanate from the order of the CIT(A). Since the CIT(A) had set aside the issue to the file of the AO to the limit additions in respect of the
In the result, the appeal filed by the assessee is dismissed.
Order pronounced on this 13th day of February, 2025.