IQ City Knowledge and Health Campus vs CIT (Exemption)

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(ITAT) 3487

INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
George Mathan, J, Rakesh Mishra, ACJ
IQ City Knowledge and Health Campus – Appellant
Versus
CIT (Exemption) – Respondent

Advocates:
For the Appellants/Petitioners: Ayush Gupta
For the Respondents: P.N. Barnwal

Table of Content
1. assessee's failure to respond resulted in rejection. (Para 3)
2. assessee seeks another chance to provide required documentation. (Para 5)
3. court found merit in granting a hearing for the application. (Para 6)
4. appeal allowed for statistical purposes. (Para 7)

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2022-2023

IQ City Knowledge and Health Campus, 9 IT Chambers, 164/1, Maniktala Main Road, Kolkata – Kankurgachi, West Bengal - 700054 (PAN: AADCI7157E)	Vs	CIT (Exemption), Aayakar Bhawan, 10B, Middleton Row, Kolkata - 700071
(Appellant) (Respondent)

Present for:

Appellant by : Ayush Gupta, AR Respondent by : P.N. Barnwal, CIT-DR Date of Hearing : 17.06.2025 Date of Pronouncement : 25.06.2025

O R D E R

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Ld.

Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as “the Ld. CIT(E)”) passed u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) dated 09.11.

Click Here to Read the rest of this document

2025 Supreme(Online)(ITAT) 3487

INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)George Mathan, J, Rakesh Mishra, ACJIQ City Knowledge and Health Campus – AppellantVersusCIT (Exemption) – Respondent

INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
George Mathan, J, Rakesh Mishra, ACJ
IQ City Knowledge and Health Campus – Appellant
Versus
CIT (Exemption) – Respondent