CIT v. Hardeodas Agarwalla Trust

198 ITR 511High Court1992#2531 most cited

What is CIT v. Hardeodas Agarwalla Trust authority for?

Filing an audit report, such as Form 10B under Section 12A(1)(b), is a directory procedural requirement for charitable trusts, not mandatory. If the report is not filed with the return, the Assessing Officer must provide an opportunity to rectify the defect before completing the assessment.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Hardeodas Agarwalla Trust · 198 ITR 511 · section 12A(1)(b) · audit report filing · Form 10B · directory provision · mandatory vs directory · opportunity to rectify · defective return · charitable trust exemption

Sections most often in play

Section 11Section 12Section 139Section 119(2)(b)Section 12ASection 12A(1)(b)Section 154Section 143(1)

Issues it is cited on

section 104section 80ac(ii)section 80p(2)(i)section 10basection 12a(1)(b)section 139(4a)section 80a(5)section 10bsection 288section 80p(1)section 80acsection 139(4)

Judgments citing CIT v. Hardeodas Agarwalla Trust

Ram Sharan Khajani Devi Memorial Charitable Society, Delhi vs. ITO, Ward-35(1), Delhi

Accordingly, appeal filed by the assessee is allowed

ITA 2026/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Apr 2022AY 2017-18

Bench: Shri Rama Kanta Panda[Assessment Year: 2017-18

Section 10B(5)Section 11Section 11(1)Section 11(1)(a)Section 11bSection 12A(1)(b)Section 143(1)

…al ground that audit report in Form 10BB was not filed along-with return 5 Ram Sharan Khajani Devi Memorial Charitable Society but was filed later. 8. Referring to the decision of Hon’ble Calcutta High Court in the case of CIT Vs. Hardeodas Agarwalla Trust 198 ITR 511, learned counsel submitted that the Hon’ble High Court in the said decision has held that filing of audit report u/s 12A(b) along with return is only directory and not mandatory and it is sufficient if assessee filed the audit report before completion of assessment. 9. Learned Counsel also relied on the following decisions: (a) Com of Customs v…

Deputy Commissioner of Income-Tax, (Exemptions) Circle, Pune vs. Audyogik Shikshan Mandal, Pune

ITA 361/PUN/2019[2002-03]Status: PendingITAT Pune07 Mar 2022AY 2002-03

Bench: Shri Inturi Rama Rao, Am & Shri Ravish Sood, Jm Assessment Year : 2002-03

For Appellant: Shri Kishor Phadke, A.RFor Respondent: Shri M.G. Jasnani, D.R
Section 11Section 12ASection 139(1)Section 143Section 143(3)Section 147Section 148

…of it at any stage during the course of assessment proceedings was to be taken as a sufficient compliance of Clause (b) to Sec. 12A of the Act. Adopting a similar view, the Hon‟ble High Court of Calcutta in the case of CIT Vs. Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal), had observed, that filing of the „audit report‟ in Form No. 10B a/w return of income was not mandatory, and the trust can file the same before completion of the assessment. At the same time, it was observed by the High Court that as the powers of an appellate authority are co-terminus and co-extensive with that of the A.O, therefore, the a…

Sicot India Foundation, Mumbai vs. DCIT(CPC), Mumbai

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

ITA 4328/MUM/2019[2016-17]Status: DisposedITAT Mumbai22 Feb 2022AY 2016-17

Bench: Or At, The Time Of Hearing Of The Appeal, So As To Enable The Hon. Ita'I To Decide This Appeal According To Law.

Section 11Section 11(1)(a)Section 143(1)Section 154Section 234ASection 234BSection 234C

…(1992) 42 ITD 62. ii. Swajan Pariwar Trust vs. ADIT(E) (1997) 57 TTJ(Mum)(SMC)77 iii. CIT vs. Gujarat Oil & Allied Industries (1993) 201 ITR 325(Guj) iv. National Horticulture Board vs. CCIT(2009) 176 Taxman 167 (P&H) v. CIT vs. Hardeodas Agarwala Trust(1992) 198 ITR 511 (Calutta) vi. CIT vs. Shanzedanand Chanty (1977) 228 ITR 292 (PH) The appellant, accordingly has contended that the delay in filing Audit Report in Form 10B should be condoned and AO should be directed to allow the claim of Rs.8,31,102/-being the amount applied for charitable purposes in India and Rs.2,21,325/- being the exemption u/s 11(1)(a) o…

Ceylon Pentecostal Mission, Kannyakumari vs. The ACIT (CPC), Bangalore

In the result, appeal filed by the assessee is allowed and

ITA 320/CHNY/2021[2015-16]Status: DisposedITAT Chennai08 Oct 2021AY 2015-16

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Respondent: Mr.AR.V.Sreenivasan, Addl.CIT
Section 11(2)Section 12ASection 143(1)Section 154Section 250

…ght to have admitted Form No.10 filed by the assessee to consider accumulation of income u/s.11(2) of the Income Tax Act, 1961. This view is supported by decision of the Hon’ble Calcutta High Court in the case of CIT Vs. Hardeodas Agarwalla Trust reported in 198 ITR 511, where it was held that appeal being continuation of original proceedings, appellate authority has power to accept Form No.10 and direct the Assessing Officer to redo assessment. We further noted that accumulation of income u/s.11(2) of the Income Tax Act, 1961 is a beneficial provision allowed to an assessee to application of income for chari…

M/S Bansal Pathways P Ltd, Bhopal vs. CIT-1, Bhopal

In the result, both the appeals of the assessees are allowed

ITA 105/IND/2020[2015-16]Status: DisposedITAT Indore17 Aug 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2015-16 वष" M/S. Star Delta Transformers Ltd, Pr. Commissioner Of 92A, Industrial Area, Vs Income-Tax-1, Bhopal Govindpura, Bhopal-462023 Pan : Aaccs 0399 D "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2015-16 वष" M/S. Bansal Pathways Pvt. Ltd., Pr. Commissioner Of 3Rd Floor, Tawa Complex, Vs Income-Tax-1, Bhopal Bittan Market, E-5 Arera Colony, Bhopal-462016 Pan : Aaecb 7980 M "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri Anil Kumar Khabya, Ar Revenue By : Shri S.S. Matri, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Present Two Appeals Are Directed At The Instance Of Separate Assessees Against The Orders Of The Learned Pr. Commissioner Of Income-Tax- 1, Bhopal Dated 27.12.2019 In The Case Of M/S. Bansal Pathways Pvt Ltd & Dated 15.01.2020 In The Case Of M/S. Star Delta Transformers Ltd., Passed For Assessment Year 2015-16 (For Both Assessees), Under Section 263 Of The Income-Tax Act, 1961. Ita Nos. 100 & 105/Ind/2020 Star Delta Transforers Ltd & Bansal Pathways Pvt Ltd Ay : 2015-16 2

For Appellant: Shri Anil Kumar Khabya, ARFor Respondent: Shri S.S. Matri, CIT-DR
Section 143(3)Section 263Section 80

…filed even at appellate stage as the appeal proceeding is continuation of assessment proceeding. Reliance is placed on the following decisions:- (i) CIT Vs. M/s Fortuna Foundation Engineers & Consultant Pvt. Ltd (SC) ITA 73 of 2010 (ii) CIT vs. L.M. Singhvi, 289 ITR 425 (Raj) (iii) CIT Vs. Kamani Realtors (P) Ltd TC(A) No. 730 of 2014 dt. 22-12-2014 (iv) M/s Lancer Food Products Delhi Vs. ITO (1TAT New Delhi) ITA 4133/Del/2016 (v) M/s M.P. Rajya van Vikas Nigam Ltd Vs. DCIT 60 1TD 39(Indore) The order of assessment passed by the A.O. cannot be considered as erroneous in so far as it is prejudicial to the interes…

M/S. Star Delta Transformers Ltd., 2015-16 vs. Pr. CIT -1, Bhopal

In the result, both the appeals of the assessees are allowed

ITA 100/IND/2020[2015-16]Status: DisposedITAT Indore17 Aug 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Manish Boradिनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2015-16 वष" M/S. Star Delta Transformers Ltd, Pr. Commissioner Of 92A, Industrial Area, Vs Income-Tax-1, Bhopal Govindpura, Bhopal-462023 Pan : Aaccs 0399 D "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष"/ Assessment Year : 2015-16 वष" M/S. Bansal Pathways Pvt. Ltd., Pr. Commissioner Of 3Rd Floor, Tawa Complex, Vs Income-Tax-1, Bhopal Bittan Market, E-5 Arera Colony, Bhopal-462016 Pan : Aaecb 7980 M "" यथ"/ (Respondent) अपीलाथ"/ (Appellant) Assessee By : Shri Anil Kumar Khabya, Ar Revenue By : Shri S.S. Matri, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 03/08/2021 घोषणा क" तार"ख /Date Of Pronouncement: 17 /08/2021 आदेश/O R D E R Per Rajpal Yadav: The Present Two Appeals Are Directed At The Instance Of Separate Assessees Against The Orders Of The Learned Pr. Commissioner Of Income-Tax- 1, Bhopal Dated 27.12.2019 In The Case Of M/S. Bansal Pathways Pvt Ltd & Dated 15.01.2020 In The Case Of M/S. Star Delta Transformers Ltd., Passed For Assessment Year 2015-16 (For Both Assessees), Under Section 263 Of The Income-Tax Act, 1961. Ita Nos. 100 & 105/Ind/2020 Star Delta Transforers Ltd & Bansal Pathways Pvt Ltd Ay : 2015-16 2

For Appellant: Shri Anil Kumar Khabya, ARFor Respondent: Shri S.S. Matri, CIT-DR
Section 143(3)Section 263Section 80

…filed even at appellate stage as the appeal proceeding is continuation of assessment proceeding. Reliance is placed on the following decisions:- (i) CIT Vs. M/s Fortuna Foundation Engineers & Consultant Pvt. Ltd (SC) ITA 73 of 2010 (ii) CIT vs. L.M. Singhvi, 289 ITR 425 (Raj) (iii) CIT Vs. Kamani Realtors (P) Ltd TC(A) No. 730 of 2014 dt. 22-12-2014 (iv) M/s Lancer Food Products Delhi Vs. ITO (1TAT New Delhi) ITA 4133/Del/2016 (v) M/s M.P. Rajya van Vikas Nigam Ltd Vs. DCIT 60 1TD 39(Indore) The order of assessment passed by the A.O. cannot be considered as erroneous in so far as it is prejudicial to the interes…

The Institution of Civil Engineers Society, Ludhiana vs. ACIT, Exemptions, C-1, Chandigarh

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

ITA 1412/CHANDI/2019[2016-17]Status: DisposedITAT Chandigarh30 Jul 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11(2)Section 12ASection 17

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी आर.एल. नेगी, "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , R.L. NEGI, JM आयकर अपील सं./ ITA NO. 1412/Chd/2019 "नधा"रण वष" / Assessment Year : 2016-17 The Institution of Civil Engineers The ACIT, Exemptions, C-1 बनाम Society CR Building, Sec. 17 Bindra Complex, Model Town, Chandigarh Ludhiana- Punjab "थायी लेखा सं./PAN NO: AABAT4612M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Reve…

M/S Wholesale Cloth Merchant, Kota vs. Pr. Commissioner of Income Tax (Central), Rajasthan, Jaipur

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

…provision are not satisfied even though assessee would not be punished for cancellation of registration u/s 12A. In this regard, he has relied on the following decisions: M/s Sir Kika Bai Prem Chand Trust Vs. ITO Mumbai ITAT CIT v/s Hardeodas Agarwalla Trust 198 ITR 511(Cal) CIT vs. Lucknow Public Educational Society318 ITR 0223 (All HC) Kunhitharuvai Memorial Charitable Trust vs. DCIT (2019) 6 TMI 595 (Cochin) 4. Application of funds deemed to have been made for the benefit of specified person Section 13(2): In some earlier years there was a miss happening with the assessee association that his president delibe…

The West Bengal National University of Juridicial Science, Kolkata vs. CIT(Exemption), Kolkata

In the result, appeal of the assessee is allowed

ITA 2643/KOL/2019[2016-17]Status: DisposedITAT Kolkata30 Sept 2020AY 2016-17
Section 10Section 12ASection 143(2)Section 2Section 263

…e decision of the Hon'ble Calcutta High Court in the case of ssee also cited the decision of the Hon'ble Calcutta High Court in the case of ssee also cited the decision of the Hon'ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal) and the subsequent Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal) and the subsequent Hardeodas Agarwalla Trust (1992) 198 ITR 511 (Cal) and the subsequent decision in the case of CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust decision in the case of CIT vs. Rai Bahadur Bissesswarlal Motilal Malwasie Trust decision in the case…

G.Shanthini, Chennai vs. ITO Non Corporate Ward 8(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 1441/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Dec 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1441/Chny/2019. "नधा"रण वष" /Assessment Year : 2013-2014. Vs. The Income Tax Officer, G. Shanthini, Plot No.230/231,Door No.29, Non Corporate Ward 8(1) First Cross Street, Chennai Natesa Nagar, Virugambakkam, Chennai 600 092. [Pan Bfyps 1008C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. AR.V. Sreenivasan, JCIT
Section 143(3)Section 234C

…ectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by ld. CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld. CI…

Sri Vasavi Gold & Bullion Pvt. Ltd., Chennai vs. DCIT, Chennai

In the result, the appeal filed by the assessee is partly

ITA 326/CHNY/2019[2009-10]Status: DisposedITAT Chennai04 Dec 2019AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.326/Chny/2019 "नधा"रण वष" /Assessment Year : 2009-2010. Sri Vasavi Gold & Bullion(P) Ltd, Vs. The Deputy Commissioner Of No.137, N.S.C. Bose Road. Income Tax, Chennai 600 079 Corporate Circle 6(2) Chennai. [Pan Aafcs 5675R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. K. Balasubramanian, AdvocateFor Respondent: Shri. A. Sundararajan Raj, Addl. CIT
Section 148

…ctification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo. Therefore, we hold that ld. CIT(A) ought not have dismissed the appeal in limine without considering the merits of the assessments. In the circumstances, we remit the matter back to the file of the ld. CIT(A) for denovo adjudication af…

M A Antony, Chennai vs. ITO, Non Corp Ward 15(1), Chennai

In the result, the appeal filed by the assessee is partly

ITA 325/CHNY/2019[2008-09]Status: DisposedITAT Chennai04 Dec 2019AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.325/Chny/2019 "नधा"रण वष" /Assessment Year : 2008-2009. M.A. Antony, Vs. The Assistant Commissioner Of 4/234C, Mgr. Road, Income Tax, 7Th Street, Non Corporate Ward 15(1) Palavakkam, Chennai. Chennai 600 041 [Pan Aafpa 5324E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. A. Sundararajan Raj, Addl. CIT
Section 143(3)Section 147Section 148Section 68

…ectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by ld. CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld. CI…

Saraf Housing Development Pvt Ltd., Chennai vs. DCIT Corporate Ward 6(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 1128/CHNY/2019[2013-14]Status: DisposedITAT Chennai31 Oct 2019AY 2013-14

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.1128/Chny/2019 "नधा"रण वष" /Assessment Year: 2013-14

For Appellant: Shri
Section 35(1)(ii)

…rectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by ld. CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld.…

Soundarya Decorators Pvt. Ltd., Chennai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by the assessee is partly

ITA 333/CHNY/2019[2009-10]Status: DisposedITAT Chennai14 Oct 2019AY 2009-10

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Appellant: Shri. V.S. Jayakumar, AdvocateFor Respondent: Shri. Sailendra Mamidi, IRS, PCIT
Section 143(3)Section 234C

…ectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by ld. CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld. CI…

Pasupathy Bhalchandra, Chennai vs. ACIT, Non Corp Cir -15(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 368/CHNY/2019[2013-14]Status: DisposedITAT Chennai11 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Rao] आयकर अपील सं./I.T.A. No.368/Chny/2019 "नधा"रण वष" /Assessment Year : 2013-2014. Pasupathy Bhalchandra, Vs. The Assistant Commissioner Of Flat No.4, Bayshore Apartments, Income Tax, New No.17, Old No.9, Ncc-15(1) Arundale Beach Road, Chennai. Kalakshetra Colony, Besant Nagar, Chennai 600 090. [Pan Aaepb 1689C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Arun Raj, IRS, JCIT
Section 143(3)Section 14A

…ectification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by ld. CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld. CI…

S Vimal Kumar, Chennai vs. DCIT, Corp Cir 6(1), Chennai

In the result, the appeal filed by the assessee is partly

ITA 458/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Oct 2019AY 2013-14

Bench: Shri George Mathan & Shri Inturi Rama Rao

For Respondent: Shri. D. Divahar, IRS, JCIT
Section 143(3)Section 14ASection 154

…ctification to be carried out at a subsequent stage. Procedural laws are devised and enacted for the purpose of advancing justice. Reference can be made to the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeodas Agarwalla Trust, (1992) 198 ITR 511. In the present case, though the appeal was filed manually, ld. CIT(A) had taken cognizance of appeal memo, when required by CIT(A) to file appeal electronically, it was duly complied with by the assessee. Therefore, appeal relates back to the date of filing of appeal manually. Thus, there was no delay in filing the appeal before the ld. CIT…

Sri Sharada Educational Trust, Mysore vs. The Income Tax Officer (Exemptions) Ward-1, Mysore

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

ITA 2316/BANG/2018[2013-14]Status: DisposedITAT Bangalore02 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Sri Sharada Educational Trust, The Income Tax No. 3, Gokulam Main Road, Officer (Exemptions), Vs. Jayalakshmipuram, Mysore. Ward – 1, Pan: Aakts0335C Mysore. Appellant Respondent

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri M. Rajasekhar, Addl. CIT (DR)
Section 10BSection 11Section 12ASection 12A(1)(b)Section 143(1)Section 154

…records which the assessee had done and therefore, the requirement of filing the audit report was not mandatory but directory as held in various Tribunal and High Court decisions inclusive of in the case of CIT vs. Hardeodas Agarwalla Trust reported in (1992) 198 ITR 511. 3. The learned CIT(Appeals) failed to appreciate the fact that as filing the Audit Report in form 10B was not mandatory but directory, it was within his powers to accept the audit report (which was filed before him along with the first appeal papers) and direct the A.O. to redo the assessment as the appellate authority has plenary powers in disp…

Tata Moters Limited (Formerly Known As Tata Engineering & Locomotive Company Ltd.), Mumbai vs. Dy. CIT, Cir..-2(1), Mumbai

In the result, appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3333/MUM/2011[2003-04]Status: DisposedITAT Mumbai17 Jul 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Tata Motors Limited Vs. Dy. Commissioner Of (Formerly Known As Tata Income Tax-2(1), Engineering & Locomotive Aayakar Bhavan Company Limited M.K. Marg, Mumbai – 400 Bombay House, 24 020 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent) Dy. Commissioner Of Vs. M/S. Tata Motors Limited Income Tax-2(1), (Formerly Known As Tata Aayakar Bhavan Engineering & Locomotive M.K. Marg, Mumbai – Company Limited 400 020 Bombay House, 24 Homi Mody Street Hutatma Chowk Mumbai – 400 001 Pan/Gir No.Aaact2727Q (Appellant) .. (Respondent)

Section 143(3)Section 43B

…done by the ld. AO as per law prevailing at that time, the ld. CIT(A) could not do by exercising enhancement powers. Reliance in this regard is placed on the decision of Hon’ble Calcutta High Court in the case of CIT vs. Hardeo Das Agarwala Trust reported in 198 ITR 511(CAL), wherein it was held as under:- “16. In our view, the result of ignoring such return or the audit report will be denial of exemption to the trust although the income has been spent for charitable or religious purposes. This was not intended by the legislators. If an assessee fails to obtain the audit report in the prescribed form before the…

ITO, Exemption Ward, Jodhpur vs. M/S. Society for Education Conscietisation Awareness & Training, Nagaur

In the result, appeal of the revenue is dismissed

ITA 461/JODH/2018[2014-15]Status: DisposedITAT Jodhpur06 May 2019AY 2014-15

Bench: Shri N.K.Saini & Shri A. T. Varkeyincome Tax Officer, Vs M/S. Society For Education Exemption Ward, Jodhpur, Conscietisation Awareness & Room No. 56, Aayakar Training, Hodhgram, Bhawan, Paota ‘C’ Road, Kukanwali, Jodhpur Nagaur,Rajasthan Pan: Aadts6777M (Appellant) (Respondent)

Section 11Section 12(1)(b)Section 12ASection 143(1)Section 143(3)Section 154

…i.e. of obtaining the audit report at the time of claiming exemption u/s. 11 has been complied with by the assessee. Therefore, the Ld. CIT(A) relying on the decision of the Hon’ble Jurisdictional High Court in the case of CIT Vs. Dr. Sh. L. M. Singhvi (2007) 289 ITR 425 (Raj.) was pleased to give relief to the assessee. Aggrieved, the revenue is before us. 4. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the assessee obtained the copy of the audit report in Form 10B on 13.08.2014 and the return of income was filed by the assessee on 30.09.2014. It was als…

Sree Ramkrishna Satyananda Ashram, Kolkata vs. ITO, Ward - 1(3), Exemption, Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 2114/KOL/2018[2016-17]Status: DisposedITAT Kolkata15 Mar 2019AY 2016-17

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm] I.T.A. No. 2114/Kol/2018 Assessment Year: 2016-17 Sree Ramkrishna Satyananda Ashram..................................……………………………..Appellant 48/1, Deshbandhu Road (W), Kolkata – 700 035. [Pan: Aabts 7973 H] Ito, Ward – 1(3), Exemption Kolkata...................……………………………………….Respondent 10B, Middleton Row, Kolkata. Appearances By: Shri Mahadeb Ghosh & Shri K.N. Kundu, Advocate Appearing On Behalf Of The Assessee. Shri A.K. Nayak, Cit, Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 17, 2019 Date Of Pronouncing The Order : March 15, 2019 Order

Section 11Section 11(1)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)

…2016-17 by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. In the case of CIT vs Hardeodas Agarwalla Trust 198 ITR 511 cited by the learned counsel for the assessee, it was held by the Hon’ble Kolkata High Court that the requirement of filing the audit report in the prescribed Form No. 10B u/s 12A is only declaratory and not mandatory. It was held that the said provision is a procedural one which should not be construed as mandatory. It was held that if the audit…