M/S SREE CHEMITTIYA BHAGAVATHI KALYANA MANDAPA TRUST,PALAKKAD vs. THE COMMISSIONER OF INCOME -TAX (EXEMPTION), KOCHI
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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.462/Coch/2024 : Asst.Year 2022-2023 Sree Chemittiya Bhagavathi The Commissioner of Income- Kalyana Mandapa Trust tax (Exemption) v. Near Chemittiyakave, Kallingal Kochi. Thiruvallathur PO, Kodumba Palakkad – 678 551. PAN : AAUTS4565N. (Appellant) (Respondent) Appellant by :--- None --- Respondent by : Sri.Sanjit Kumar Das, CIT-DR Date of Pronouncement : 30.12.2024 Date of Hearing : O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Exemption) dated 28th March, 2024.
Brief facts of the case are that the assessee is a trust and engaged in the construction and management of Kalyanamandapams. These kalyanmandapams have been used for the charitable purposes. Assessee applied for the registration u/s.12A of the I.T.Act before the ld.CIT(E). The ld.CIT(E) dismissed the appeal of the assessee.
Aggrieved with the order of the ld.CIT(E), the assessee has come up in appeal before us. The assessee has raised six
2 ITA No.462/Coch/2024. Sree Chemittiya Bhagavathi Kalyana Mandapa Trust. grounds of appeal, however, the solitary issue which is to be decided whether the assessee is entitled for the registration of 12A or not.
Today, when the matter has been taken up for hearing no one appeared from the side of assessee despite the service of notice. Therefore, we are deciding the matter on the basis of material available on record. The learned Departmental Representative relied upon the order of the ld.CIT(E).
We have heard the DR and perused the material available on record. Perusal of the impugned order would show that the ld.CIT(E) has not dealt with the application of the assessee in a judicious manner, inasmuch as the CIT(E) has not commented upon any of the objects of the assessee. Similarly, the CIT(E) has not made any comment in respect of the activities of the assessee-society. Therefore, we restore this matter to the file of the CIT(E) for deciding afresh in accordance with law. Needless to say that the CIT(E) will provide sufficient opportunities to the assessee before passing any order
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 30th day of December, 2024.
Sd/- Sd/- (Inturi Rama Rao) (Prakash Chand Yadav) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin; Dated : 30th December, 2024. Devadas G*
3 ITA No.462/Coch/2024. Sree Chemittiya Bhagavathi Kalyana Mandapa Trust.
Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT,Cochin
