Intensive Khadi And Rural Development Centre Vs ITO (Exemption), Ward-2(1), Durgapur
Case No: ITA No.762/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 9/2/2025
Parties Involved
appellantIntensive Khadi And Rural Development Centre
respondentITO (Exemption), Ward-2(1), Durgapur
Facts Summary
This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Burdwan/10003/2019-20 dated 14.02.2025 for assessment year 2013-14. Shri Sandip Sarkar, JCIT-Sr. DR represented on behalf of the revenue and none represented on behalf of the assessee, however an adjournment application has been received. The respondent submitted that the return was not filed by the a…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the return was required to be filed by the assessee for the assessment year 2013-14?
- 2. Whether the assessee produced the registration u/s 12A of the Act?