Sri Poddar Madal Bhavani Samity, Kolkata vs. ITO, Ward 1(3), Exemption, Kolkata
The appeal of the assessee is dismissed
ITA 325/KOL/2025[2020-21]Status: DisposedITAT Kolkata14 May 2025AY 2020-21
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.325/Kol/2025 Assessment Year: 2020-21 Sri Poddar Madal Bhavani Samity……………………………..….……….Appellant Ground Floor, Mission Court, 25, R. N. Mukherjee Street, Kol-1. [Pan: Aabts8573R] Vs. Ito, Ward-1(3), Exemption, Kolkata.....................……........……...…..…..Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Assessee. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 13, 2025 Date Of Pronouncing The Order : May 14, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 19.12.2024 Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-2 Guwahati [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Trust Registered U/S 12A Of The Act. The Assessee Filed Its Return Of Income On 31.05.2021 By Declaring Nil Taxable Income After Claiming Application Of Income For Charitable Purposes & Accumulation U/S 11(2) Of The Act. The Cpc, Bengaluru Issued An Intimation U/S 143(1) Of The Act Dated 30.11.2021 By Disallowing The Assessee’S Claim Of Application Of Income Of Rs.13,10,039/- & Accumulation U/S 11 Of The Act At Rs.1,54,072/-. Consequently, The Entire Amount Was Treated As
Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 250Section 44A
assessee has submitted that against the intimation dated
30.11.2011 u/s 143(1) of the Act, the assessee had filed an application for rectification u/s 154 of the Act before the CPC on 29.07.2022 u/s 154 of the Act, however, no relief was granted to the assessee.
Subsequently, another rectification application
