ORISSA ROAD SAFETY SOCIETY,CUTTACK vs. ITO EXEMPTION,CUTTACK, CUTTACK
Facts
The assessee, Orissa Road Safety Society, filed appeals against the orders of the CIT(A) which denied registration under Section 12AA and taxed their income as AOP. The appeals were partly delayed, and the assessee claimed non-receipt of hearing notices. The issue of registration under Section 12A is pending before the High Court.
Held
The Tribunal condoned the delay in filing the appeals. Considering that the issue of registration under Section 12A is pending before the High Court and has a substantial bearing on the facts, the appeals are restored to the file of the AO for re-adjudication after the High Court's decision.
Key Issues
Whether the assessee is eligible for registration under Section 12A and consequently, whether its income should be taxed as AOP or as a charitable trust, pending the decision of the High Court.
Sections Cited
Section 12AA, Section 143(1), Section 143(3), Section 12A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM
IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK” BENCH, CUTTACK BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA Nos. 350, 108,109, 351 & 352/CTK/2025 & SA Nos. 01 to 05/CTK/2025 (Assessment Years: 2010-11, 14-15, 15-16, 18-19 & 19-20) Orissa Road Safety Society Income Tax Officer, Exemption, 7th Floor, Rajaswa Bhawan, Cuttack, Odisha-753008 Vs. Chandinichowk, Odisha-753002 (Appellant) (Respondent) PAN No. AAAAO0839N Assessee by : Shri Natabar Panda, AR Revenue by : Shri Nishanth Rao B, DR Date of hearing: 23.07.2025 Date of pronouncement: 23.07.2025
O R D E R PER PENCH: These are the appeals filed by the assessee against the orders of ld. CIT (A), NFAC, dated 22.10.2024, 07.04.2025 for A.Ys. 2010-11, 2014-15, 2015-16, 2018-19, 2019-20.
Shri Natabar Panda represented on behalf the assessee and Shri Nishanth Rao B represented on behalf of the Revenue.
The appeals of the assessee in ITA Nos. 108 & 109/CTK/2025 are time barred by 45 days. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned.
At the time of hearing, it was submitted by the Learned AR that the assessee had been unable to appear before the Learned CIT (A) as the assessee had not received the hearing notices. It was a submission that the assessee is a society funded by the government and run by the
In reply, the Learned Senior DR vehemently supported the order of the AO and CIT(A). It was a submission that the assessee does not have registration under Section 12A of the Act and therefore, the assessee at the present moment is liable to be assessed only as an AOP. It was the submission that it was the assessee’s duty to represent its case before the Learned CIT(A) and the assessee having failed to do so, further opportunity should not be granted.
We have heard the rival consideration. A perusal of the facts of the present case, clearly show that the assessee’s petition against the non- granting of the registration under Section 12A of the Act, is pending before the Honourable Jurisdictional High Court of Orissa. The registration under Section 12A will have a substantial bearing on the facts of the present case. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Learned AO for re-
In the result, the appeals of the assessee are partly allowed for statistical purposes.
The assessee has also filed Stay Petitions No. 1 to 5/CTK/2025. As we have already disposed off the appeals of the assessee by restoring the issues to the file of the AO, the Stay Petitions filed by the assessee become infructuous and are dismissed as infructuous.
Order pronounced in the open court on 23.07.2025.
Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 23.07.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Cuttack
