SATYANAND YOGA KENDRA,PATNA vs. CIT, PATNA

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ITA 651/PAT/2024Status: DisposedITAT Patna27 March 2025AY 2024-25Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal found that the case needed to be examined afresh on merit. Therefore, the issue was restored to the file of the CIT(Exemption) with a direction to pass a reasoned speaking order after considering the assessee's evidence. The assessee was also permitted to file additional evidence.

What were the facts?

The assessee, Satyanand Yoga Kendra, appealed against the orders of the CIT(Exemption) rejecting their application. The appeals were directed against the orders dated September 23, 2024, and September 24, 2024, for the Assessment Year 2024-25.

What were the issues?

Rejection of the assessee's application by the CIT(Exemption) under section 12A(1)(ac)(iii) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Rajesh Kumar, Accountant Member:- The present appeals bearing 652/PAT/2024 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Exemption), Patna dated 23rd September, 2024 and 24th September, 2024 respectively passed for Assessment Year 2024-25.

& 652/PAT/2024 (A.Y. 2024-2025) Satyanand Yoga Kendra

2.

The only common issue raised in both the appeals is against the orders of ld. CIT(Exemption) rejecting the application of the Society under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.

3.

After hearing the rival contentions and perusing the material available on record, we feel that the case of the assessee needs to be examined afresh on merit. Accordingly, we restore the issue to the file of ld. CIT(Exemption) with a direction to pass a reasoned speaking order after taking into account the evidences/documents filed by the assessee. The assessee may file in the set aside proceedings by producing additional evidences, if any, in support of its claim. Thus, the ground raised by the assessee in both the appeals is allowed for statistical purposes.

4.

In the result, Both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open Court on 27/03/2025.

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