M/s. Chamarajanagara Dist Milk Producers and Coop Societies Employees Welfare Trust vs. ITO (Exemptions)

Parties Involved

Facts Summary

The assessee, M/s. Chamarajanagara Dist Milk Producers and Coop Societies Employees Welfare Trust, filed a return of income on 15.03.2022 within the extended deadline of 28.12.2022, adding Rs.3,01,99,587/- and raising a demand of Rs.1,45,38,700/-. The assessee appealed against the demand raised by the CPC before the learned CIT(A). Despite various notices issued by the CIT(A), the assessee did not comply, and failed to submit an audit report in Form 10B within the due date. Consequently, the CIT(A) disallowed the benefits under sections 11 and 12 of the Act and rejected the appeal on 27.08.2024. The assessee filed an appeal before the Tribunal on 28.08.2024, with a 2-day delay, which was condoned. The assessee argued that the CIT(A) did not provide a proper opportunity of hearing and passed an ex-parte order hastily. The Revenue argued that multiple opportunities were given to the assessee, who did not respond adequately.…

Legal Issues

• 1. Whether the CIT(A) provided a proper opportunity of hearing to the assessee?
• 2. Whether the addition made by the CPC was correct?

Judgment Outcome

Decided in favour of Assessee.

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