Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2008)111ITD97(Kol.)
1. This appeal is directed against an order dated November 12, 2001 passed by the Director of Income Tax (Exemptions), Kolkata ["DI(E)"] Under Section 12AA of the Income Tax Act, 1961 ("the Act"). The assessee, a society registered under the West Bengal Societies Registration Act, 1961 on October 4, 1999, in its application dated November 5, 2001 had requested for registration Under Section 12AA from its inception but the DI(E) granted such registration with effect from April 1, 2001.2. There is a delay of 4 years 4 months and 12 days in preferring this appeal. A duly sworn affidavit of the assessee's Director has been filed explaining the reasons for the delay. The material contents of the said affidavit may be summarised thus: (a) The assessee was registered as a society with the mission to improve the quality of life of the underprivileged women and children living in difficult circumstances, particularly the families and children living on the pavements of Kolkata. (b) Most of the...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2007)109ITD69(Kol.)
1. All these appeals by the assessee are against the common order of the C.I.T.(A)-X, Kolkata dated 05.5.2003 passed for assessment years 1970-71 to 1974-75. Since the common issued are involved, they are being disposed off together for the sake of convenience.2. For all the years, identical grounds are raised, which read as under: 1. That the learned C.I.T.(A) arbitrarily and illegally confirmed the penalty failing to appreciate that at the time of passing the order the penalty became time barred. The order of the C.I.T.(A) as well as the A.O. are liable to be reversed and the penalty order be quashed. 2. That even otherwise the C.I.T.(A) failed to realize that the A.O. had no jurisdiction to pass the penalty order as the matter was subjudice before the Hon'ble Settlement Commission and who did not pass any order giving effect to the order of the Apex Court. The order of penalty being ab initio void is liable to be cancelled. 3. That on the facts and in the circumstances of the case ...
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