Case Number: ITA 503/DEL/2021
Appellant: Friends Associates Charitable Trust, New Delhi
Respondent: CPC Ward Exempt 1(1), New Delhi
Assessment Year: 2017-18
Order Type: Final Tribunal Order
Date of Order: November 22, 2022
Date of Pronouncement: November 22, 2022
Case Filed on: May 7, 2021
This appeal by the assessee, Friends Associates Charitable Trust, is preferred against the order dated March 4, 2021, passed by the National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2017-18. The main issue in this appeal is the disallowance of deduction claimed under Section 11(1)(2) of the Income Tax Act due to the non-filing of Form 9A.
1. Appellant’s Grounds of Appeal:
At the outset, the Counsel for the assessee stated that the only reason for denying the benefit was the non-filing of Form 9A before the AO. The Counsel drew attention to the orders of the CIT (Exemption), New Delhi, and pointed out that the CIT (Exemption) had condoned the delay for the assessment years 2017-18 and 2018-19.
The Tribunal carefully perused the order for the condonation of delay under Section 119(2)(b) of the Income Tax Act by the CIT (Exemption) dated November 22, 2021, for the assessment years 2017-18 and 2018-19. Since the delay had been condoned, the Tribunal restored the appeals to the files of the CIT (A) with a direction to decide the issues afresh on the merits of the case and after affording a reasonable and adequate opportunity of being heard to the assessee.
The Tribunal found that the only issue in dispute was the non-filing of Form 9A within the prescribed time. Since the CIT (Exemption) had condoned the delay, the Tribunal directed the CIT (A) to reconsider the matter on its merits. The Tribunal allowed the appeals for statistical purposes.
The appeals of the assessee were allowed for statistical purposes, and the matter was remanded back to the CIT (A) for fresh adjudication on the merits of the case.
Final Judgment:
In the result, the appeals of the assessee are allowed for statistical purposes.
The decision was announced in the open court on November 22, 2022.
Signed by:
Sh. N.K. Billaiya, Accountant Member
Sh. Kul Bharat, Judicial Member
Dated: November 22, 2022
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform