Case Law Details
Baba Kishan Dasss Education & Charitable Society Vs ITO (Exemptions) Ward (ITAT Chandigarh)
Introduction: In a significant judgment by the Income Tax Appellate Tribunal (ITAT) Chandigarh, the case of Baba Kishan Dass Education & Charitable Society Vs ITO (Exemptions) Ward brought to light the critical aspect of taxpayers’ rights to furnish additional evidence in proceedings under section 144 of the Income Tax Act, 1961. This ruling, delivered on January 15, 2024, underscores the tribunal’s approach towards ensuring fairness and justice in the tax assessment process, particularly when assessments are completed ex-parte under section 144.
Detailed Analysis
The appeal was lodged by Baba Kishan Dass Education & Charitable Society against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated May 26, 2023, for the Assessment Year 2016-17. The key issue revolved around the disallowance of exemption under section 10(23C)(iiiad) and the ex-parte assessment framed under section 144 due to non-compliance by the assessee with the notices issued.
The assessee’s primary contention was the inability to comply with the procedural requirements due to genuine hardships, including lack of internet access in a rural setting and severe personal circumstances affecting the authorized manager cum Principal of the School. Further, during the appellate proceedings, the assessee sought permission to submit additional evidence under Rule 46A, which the CIT(A) neither accepted nor rejected explicitly in the impugned order.
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