PARAMHANSA YOGANANDA CHARITABLE TRUST,AHMEDABAD vs. THE DCIT, CPC, BANGALURU

PDF · subscribers
ITA 2383/AHD/2018Status: DisposedITAT Ahmedabad27 April 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had made a plea for the matter to be remanded back to the CIT(A) for consideration on merits. The Revenue had no serious objection to this.

What were the facts?

The assessee, a charitable trust, had its voluntary donation added as income by the CPC. A rectification petition was rejected, and the subsequent appeal before the CIT(A) was dismissed ex-parte due to non-compliance.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the materials filed by the assessee. The core issue is the allowability of donations for a charitable trust.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED & SHRI T.R. SENTHIL KUMAR

For Appellant: Ms. Arti Shah, A.R
For Respondent: Shri R.R. Makwana, Sr. D.R
Hearing: 21.04.2022Pronounced: 27.04.2022

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER :

1.

This is an appeal filed by the assessee against the ex-parte order dated 19.09.2018 passed the Ld. CIT(A)-9, Ahmedabad relating to the Assessment Year (A.Y.) 2014-15.

2.

The brief facts of the case are that the assessee is a Charitable Trust filed its return of income for the A.Y. 2014-15 on 05.09.2014. The return was processed by the Central Processing Centre (CPC), Bangalore vide intimation under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) vide order dated 12.03.2016 wherein voluntary donation of Rs.6,82,071/- was added as income of the assessee. The assessee filed rectification petition under Section 154 of the Act before the CPC, Bangalore on 03.12.2016. By a communication dated 07.12.2016, the CPC held as follows :-

Page 2 of 3 “On verification received that there is no prima facie error in the order which you have sought to be rectified. Therefore, your application for Rectification under Section 154 is rejected, for the following reasons (if any).”

3.

Aggrieved by this order, the assessee filed an appeal before the Ld. CIT(A)-9, Ahmedabad raising the sole ground that donation received by the Trust should be allowed to utilise and or set apart as per the provisions of the Act.

4.

The Ld. CIT(A) has given four opportunities for the hearing of the above appeal. In one occasion, one Chartered Accountant appeared and sought for adjournment. However, thereafter, there was no representation on the part of the assessee. Therefore, the Ld. CIT(A) dismissed the appeal on the ground that the assessee has not brought any material against the order passed by the CPC, Bangalore.

5.

Aggrieved against the same, the assessee is in appeal before us raising the following grounds :-

“1. The Learned Commissioner of Income Tax (Appeals)-9, Ahmedabad has grossly erred in law as well as on facts of the case while stating that there was no compliance to notice dated 23.04.2018 fixing hearing on 07.05.2018 even though the Appellant has duly filed its response on e-proceeding portal for first appeal on 24.04.2018

2. The Learned Commissioner of Income Tax (Appeals)-9, Ahmedabad has erred in law as well as on facts of the case by not taking into consideration the attachments comprising of audited accounts and certificate of registration u/s.12A submitted by the Appellant Trust along with its above stated compliance.”

6.

During the course of hearing, the ld. counsel appearing for the assessee made a plea that the matter may be remanded back to the Ld. CIT(A) to consider the case on merits.

Page 3 of 3 7. The Ld. D.R. appearing for the Revenue has no serious objection in remanding the case back to the Ld. CIT(A). We, therefore, think it a fit case to remit it back to the Ld. CIT(A) to pass order on merits to meet the ends of justice. The assessee is hereby directed to produce all the material before the Ld. CIT(A) and co-operate with the Appellate proceedings and the Ld. CIT(A) to pass the appellate order within a period of six months. With this direction, the appeal is allowed to the extent mentioned above.

8.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open Court on this 27th day of April, 2022.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →