Section 13A of the Income Tax Act

Sasha Association for Craft Producers, Kolkata vs. I.T.O., Ward - 1(3), Exemption, Kolkata

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

DCIT, (Exemption), Cir. -1(1), Kolkata vs. Socialist Unity Centre of India Communist, Kolkata

In the result, appeal of the revenue is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 335/Kol/2022 Assessment Year: 2012-13 Dcit, (Exemption), Circle-1(1), Kolkata Socialist Unity Centre Of India Vs Communist 48, Lenin Sarani Kolkata - 700013 [Pan : Aafas9043P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A. Senguptal, A/R Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 20/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 21/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The National Faceless Appeal Centre, (Hereinafter The “Ld. Cit(A)”) Dt. 30/03/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2012-13. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Ld. Cit(A) Has Erred In Allowing Exemption Inspite Of The Express Provisions Of The Second Proviso To Section 13A Which Mandates That No Exemption Under Section 13A Shall Be Available If The Assessee Fails To Submit Contribution Report Under Sub-Section (3) Of Section 29C Of The Representation Of The People Act, 1951 For A Financial Year? 2. The Cit(A) Has Erred In Allowing The Exemption U/S 13A Of The Act To The Assessee Political Party Inspite Of The Fact That The Assessee Has Not Filed The Contribution Report In Form No. 24A To The Election Commission Of India Within The Due Date Of Filling Of Return Which Is Mandatory Provision For Availing Exemption U/S 13A Of The Act. 3. That The Appellant Craves For Leave To Amend, Alter, Modify, Substitute, Add Or Abridge Any Or All Of The Grounds Of Appeal During Any Stage Of Appeal.”