Bapa Bajrangdas Recidanciy Velfer Association vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, a charitable trust, filed its return of income for the Assessment Years 2016-17 and 2018-19. The return for A.Y. 2016-17 was filed on 03.11.2017, declaring a total income of Rs. 2,36,490/-. The return was processed by the CPC, Bengaluru, and a demand of Rs. 37,110/- was raised. The Department treated the assessee as an Association of Persons (AOP) instead of a charitable trust, and taxed the full income without allowing any exemption. The assessee filed an appeal before the CIT(Appeals) on 15.08.2024, after the statutory time-line for filing an appeal. The delay was condoned by the CIT(A) considering the reasons cited by the assessee. However, the CIT(A) dismissed the appeal due to the assessee's lack of active participation in the appeal proceedings.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) is against the law, equity and principle of natural justice.
• 2. Whether the Ld. CIT(A) has erred in law and on facts in levying tax on the income as it does not exceed basic threshold limit for tax liability.
• 3. Whether the Ld. CIT(A) has erred in law and on facts in upholding order of CPC of not allowing expense incurred of Rs. 23,86,601/-.
• 4. Whether the Ld. CIT(A) has erred in law and on facts in upholding tax at maximum marginal rate.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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