SREE NARAYANA CHARITABLE TRUST,TRIVANDRUM vs. INCOME TAX OFFICER EXEMPTION, TRIVANDRUM, TRIVANDRUM

When the case was called, none appeared on behalf of the assessee, therefore, we proceed to dispose of this appeal ex parte qua the assessee, after hearing the learned DR.

Brief facts of the case are that the assessee is a charitable trust running a CBSE approved educational institution and during the assessment year 2017-2018, the Assessing Officer made an addition of Rs.8,16,145 towards . Sree Narayana Charitable Trust. interest income based on the statement in Form 26AS. The assessee filed an appeal before the ld.CIT(A) and contended that the addition is not warranted. The assessee also filed its responses to the notice issued by the ld.CIT(A), but unfortunately the ld.CIT(A) dismissed the appeal stating that the assessee had not responded to any of the notices. The said ex parte order of the ld.CIT the assessee has been challenged before the Tribunal.

The learned Departmental Representative relied on the orders of the authorities below.

We have heard the learned DR and perused the material available on record. In the grounds of appeal, the assessee had submitted that they are in possession of the acknowledgement downloaded from the ITBA portal for filing the responses on 14.1.2022 and 17.12.2023. But the ld.CIT(A) in page 4 of his order in paragraph no.4.1, had observed that the assessee had not complied with the hearing notices issued and therefore decided the appeal ex parte based on the records available. The ld.CIT(A) had also stated that the assessee has no evidence to substantiate the grounds taken and therefore of the view that the assessee had no records and dismiss the appeal.

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