Om Shanti Charitable Trust, Kolkata Vs Income Tax Officer, Ward 1(2), Kolkata

Parties Involved

Facts Summary

The assessee, Om Shanti Charitable Trust, filed an appeal against the order of the Ld. Addl./JCIT(A) passed under section 250 of the Income Tax Act, 1961 for the assessment year 2019-20. The appeal was filed against the order passed against the intimation under section 143(1) of the Act, dated 11.05.2020 issued by the CPC, Bengaluru. The assessee claimed exemption for Rs. 7,97,367/- but the CPC, Bengaluru denied the claim as the Trust was not registered under section 12AA of the Act. The assessee appealed to the Ld. CIT(A) but the appeal was dismissed as there was no response to the notices issued for granting the opportunity to be heard. The assessee then filed an appeal before the Tribunal.…

Legal Issues

• 1. Whether the order of the Learned CIT Appeal is erroneous on the facts and in the Law.
• 2. Whether the Learned CIT Appeal erred in disallowing the claim of exemption of Rs. 797367/- on ground that the trust has not furnished the details of Registration u/s 12A/12AA.
• 3. Whether the Learned CIT Appeal did not provide the opportunity to provide the Registration detail of the trust.
• 4. Whether the Learned CIT Appeal passed the order without providing hearing opportunity which is against the principles of Natural Justice.
• 5. Whether Learned CIT Appeal did not notice that all donation are done by Accounts payee cheques.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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