INNER WHEEL CLUB OF DELHI MID TOWN,NEW DELHI vs. ACIT-CPC-BANGLORE, BANGLORE
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals in ITA No. 1103/Del/2024
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1060308763(1) and his latter appeal
ITA No. 1102/Del/2024 directed against the CIT(A)/NFAC,
Delhi’s
DIN
&
order
No.
ITBA/NFAC/S/250/2023-
24/1060309429(1)’s common order dated
31.01.2024, for Assessment Years 2021-22 & 202-23, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case file perused.
It emerges during the course of hearing that the learned lower appellate authority has raised it’s first and foremost
ITA Nos. 1102 & 1103/Del/2024
Inner Wheel Club of Delhi MID Town
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objection at page 17 of the lower appellate order in A.Y. 2021-
22 that the assessee; who is not a registered trust, had wrongly filed it’s Income Tax Return in ITR-7, which applies only to a registered institution u/s 12/12AA of the Act.
Faced with this situation, learned counsel submits that the assessee has infact received/been allotted a new PAN having PAN No. “AACAI4919H” recently and therefore, it’s previous lapse in filing ITR-7 was on account of a defective PAN only. He further raises the assessee’s second substantive argument that it has been assessed for his gross receipts than having allowed the expenditure claim benefit as well.
Learned departmental representative on the other hand submits that the fact of the assessee having got allotted a new PAN has nowhere been considered in the lower appellate authorities’ respective orders.
Faced with this situation, the tribunal is of the considered view in the larger interest of justice to restore the assessee’s instant twin appeals back to the learned assessing authority for it’s afresh appropriate factual verification and necessary adjudication as per law after considering all the relevant facts with a rider that the assessee shall plead and prove it’s case at ITA Nos. 1102 & 1103/Del/2024 Inner Wheel Club of Delhi MID Town
3
his own risk and responsibility, within three effective opportunities, in consequential proceedings.
1 It is made clear before parting that the tribunal has not expressed any opinion on merits of the assessee’s various substantive grounds raised herein as the matter is being restored on account of the fact that it has been allotted a new PAN and this time, not in the capacity of a trust as it is stated to be the case earlier. Ordered accordingly.
These assessee’s twin appeals are allowed for statistical purposes. A copy of the common order be placed in the respective case files. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*