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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: Shri Joginder Singh, & Shri N.K. Pradhan
Balwas Charitable Trust आदेश / O R D E R Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 28/11/2014 of the Ld. First Appellate Authority, Mumbai. The ground raised is with respect to admitting the additional evidence in violation of Rule-46A of the Rules and without providing opportunity to the Assessing Officer.
During hearing, Shri Neil Philip, Ld. DR, contended that the First Appellate Authority, admitted additional evidence, ignoring the factual finding recorded in the assessment order and thus it is violation of rule-46A of the Rules. At this stage, the Bench asked the Ld. Counsel for the assessee, Shri K. G. Bohra, whether the additional evidence was filed before the First Appellate Authority, it was fairly admitted that “YES”, additional evidence was filed.
2.1. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that the assessee is a charitable trust, claimed to be engaged in charitable activities. The assessee declared income of Rs.67,321/- and claimed exemption under Balwas Charitable Trust section 11 of the Act. The case of the assessee was selected for scrutiny, therefore, notices under section 143(2) and 142(1) of the Act, along with questionnaire were issued and served upon the assessee. As per the Ld. Assessing Officer, during assessment proceedings, the assessee did not furnish the required details as has been mentioned in the assessment order. It has been observed in the assessment order that the assessee was indulged in illegal activities of giving loans to other trust, which is not authorized by the object clause. As per the ld. DR, The claim was examined by the Ld. Assessing Officer, which was found to be inadmissible. It is also a fact that the additional evidence, filed before the Ld. Commissioner of Income Tax (Appeal), was not filed before the Ld. Assessing Officer, thus, the Ld. Assessing Officer was prevented to examine the factual matrix. However, without going into much deliberation, since, it is a violation of rules 46A of the Rules, we deem it appropriate to remand this appeal to the file of the Ld. Assessing Officer to examine the claim of the assessee afresh, in accordance with law. The assessee is directed to furnish necessary evidence in support of its claim before
Balwas Charitable Trust the Ld. Assessing Officer. The assessee be given opportunity of being heard and to substantiate its claim with the help of necessary evidence, thus, the appeal of the Revenue is allowed for statistical purposes.
Finally, the appeal of the Revenue is allowed for statistical purposes.
This Order was pronounced in the open court in the presence of ld. representatives from both sides at the conclusion of the hearing on 10/09/2018.
Sd/- Sd/- (N.K. Pradhan) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 10/09/2018 f{x~{tÜ? P.S/.�न.स., आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. 3. आयकर आयु�त,(अपील) / The CIT, Mumbai. 4. आयकर आयु�त / CIT(A)- , Mumbai 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,