PARIVAAR EDUCATION SOCIETY,KOLKATA vs. D.C.I.T., CIRCLE - 1(1), EXEMPTION, KOLKATA

PDF · subscribers
ITA 1938/KOL/2024Status: HeardITAT Kolkata05 December 2024AY 2018-2019Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI SONJOY SARMA (Judicial Member)4 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the additional evidence, noting that the AO's remand report was prepared without giving the assessee a proper opportunity to be heard. The appeal was remanded to the AO for fresh adjudication.

What were the facts?

The assessee society claimed exemption under Section 11, which was denied by the AO. The CIT(A) upheld this denial. The assessee sought to admit additional evidence and argued that the AO's remand report was prepared without providing a hearing opportunity.

What were the issues?

Whether the denial of exemption under Section 11 was justified and whether additional evidence should be admitted and the matter remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Siddarth Agarwal, AR
For Respondent: Shri Subhendu Datta, DR
Hearing: 20.11.2024Pronounced: 05.12.2024

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 29.07.2024 for the AY 2018-19.

2.

The assessee has challenged the order of ld. CIT (A) on various grounds raised in the following memorandum of appeal which are extracted below for the sake convenience:-

“1. (a) For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in upholding the action of the A.O. in denying the benefit of exemption claimed u/s 11 of the Act.

4.

The ld. DR on the other hand strongly opposed the admission of these evidences at this stage and also opposed the restoration of the issue again to the file of the ld. CIT (A) as this would involve wastage of time and manpower of the department.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 05.12.2024.

More judgments on Section 11

All 7,190 judgments and leading authorities on Section 11 →

Recent GST High Court judgments

Search GST case law →