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INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
Shri Pradip Kumar Choubey, JM, Shri Rajesh Kumar, AM
VIVEKANANDA MATH NORTH TWENTY FOUR PARGANAS – Appellant
Versus
ITO WARD 1(2) EXEMPT KOLKATA – Respondent
| Table of Content |
|---|
| 1. facts surrounding the assessee's claim for tax exemption and procedural delays. (Para 2 , 3) |
| 2. arguments presented by both parties regarding the audit report delay. (Para 4 , 5) |
| 3. court's observation on the implications of procedural delay. (Para 6) |
| 4. final ruling on the allowance of the appeal and procedural considerations. (Para 7) |
ORDER/आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)]dated 13.02.2025 for AY 2022-23.
2. Brief facts of the case of the assessee are that the assessee is a trust involved in the activities mainly in the field of poor orphanage for poor boys and girls and temple as public place, charitable Homeo clinic etc. The assessee filed return of income declaring total nil. The case of the assessee was selected on the issue of form 10B filed after due date of filing of the return. Since the assessee failed to file audit report in time as per provision of Section 12A(1)(b) of the Act, the AO denied the exemption u/s 11 and assessed the total income of the assessee at Rs. 3,58,34,330/-.
3. Aggrieved by the s
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