HINDI SAHITYA SAMMELAN,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), ALLAHABAD
In the result, the appeal is allowed for statistical purposes
ITA 123/ALLD/2024[2013-14]Status: DisposedITAT Allahabad27 Dec 2024AY 2013-14
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2013-14 Hindi Sahitya Sammelan, Vs. Income Tax Officer, 12, Sammelan Marg, Allahabad- (Exemption), Allahabad 211003 Pan:Aaath6056L (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Appeal Is Against The Order Of The Ld. Cit(A), Nfac Dated 22.02.2023 Passed Under Section 250 Of The Income Tax Act, 1961 Against The Orders Of The Ito(Exemption)Dated 28.03.2016. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Order Passed U/S 143(3) Of The Act Dated 28.03.2016 Is Bad Both On The Facts & In Law As The Income Of The Society Is Exempt From Tax Which Will Appear From The Assessment Record But The A.O. Ignored The Past Record. 2. That In Any View Of The Matter Cit(A) Is Highly Unjustified In Passing Ex-Parte Order Without Giving Proper Opportunity To The Appellant & More So Cit(A) Has Ignored The Past Record Of The Appellant'S Society, Hence, His Entire Action Is Liable To Be Declared Illegal As Well As Bad In Law. 3. That In Any View Of The Matter The Income Of The Society Is Exempt From Income Tax From The Date Of Its Inception But The Claim Of Exemption Was Not Properly Considered By The Two Lower Authorities, Hence, Their Orders Are Bad In Law As Well As Illegal.
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 11(2)Section 11(5)Section 143(3)Section 234BSection 250
condoning the delay.
2
A.Y. 2013-14
Hindi Sahitya Sammelan
3. The facts of the case are that the ld. AO observed that, from the gross receipts during the year of Rs.4,12,26,286/-, the assessee had only spent
Rs.3,30,91,277/- on Revenue expenditure and Rs.19,303/- on fixed assets and accumulated Rs.19,31,763/- for specified
