Central-1 vs M/S. Narula Education Trust
2022 Latest Caselaw 1552 Cal/2

OD-12
                             ITAT/119/2015
                 IA No.GA/1/2015 (Old No.GA/2696/2015)

                     IN THE HIGH COURT AT CALCUTTA
                   Special Jurisdiction (Income Tax)
                             ORIGINAL SIDE


                                            COMMISSIONER OF INCOME TAX,
                                            CENTRAL-1, KOLKATA

                                                        -Versus-

                                            M/S. NARULA EDUCATION TRUST

                                                                              Appearance:
                                                          Mr. Smarajit Roychowdhury, Adv.
                                                                    ...for the appellant.

                                                               Mr. J. P. Khaitan, Sr. Adv.
                                                                      Ms. Swapna Das, Adv.
                                                                  Mr. Siddhartha Das, Adv.
                                                                    ...for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM

-And-

The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA

Date : 10th May, 2022.

The Court : We have heard Mr. Smarajit Roychowdhury,

learned standing counsel for the appellant/assessee and Mr. J. P.

Khaitan, learned senior counsel assisted by Ms. Swapna Das and Mr.

Siddhartha Das, learned Advocates for the respondent/assessee.

Pursuant to the orders passed on 11th December, 2015, the

two following substantial questions of law have been suggested by

the appellant/revenue duly supported by a short affidavit.

a. Whether the Learned Tribunal erred in law in not remanding the matter to the Assessing Officer to ascertain whether the assessee had received any

capitation fees in the garb of donation in the relevant assessment year and thereafter directing the Assessing Officer to carry out de-novo assessment based on such findings ?

b. Whether the Learned Tribunal in the facts and circumstances of this case erred in law in not calling for the records of the relevant assessment year to ascertain the nature of receipts of the Assessee and accordingly failed to act as the last fact finding body under the statute ? "

Learned senior counsel for the respondent would submit

that the exemption claimed by the assessee under Section 11 of the

Act was denied solely on the ground that the registration granted

in terms of Section 12AA of the Act was cancelled. Admittedly,

the order cancelling the registration was set aside by the

tribunal by an order dated 24th February, 2012 and as against, the

said order revenue had filed appeal before this Court being

ITAT/141/2012 and the same was dismissed on 18th July, 2012.

Consequently, the assessment orders denying the exemptions were

set aside in the assessee's own case for the year assessment years

namely, 2004-05, 2006-07 and 2007-08, against which the revenue

had preferred appeal before this Court in ITAT/55/2013 and the

same was withdrawn as not pressed as recorded in the order dated

8th May, 2013.

Further in ITAT/335/2017 the revenue had challenged the

order passed by the tribunal for the assessment year 2010-11 and

the appeal was dismissed by judgment dated 6th July, 2018. In the

backdrop of these facts the revenue should file an affidavit

specifically raising the issue as to how and under what

circumstances they can for the assessment year under consideration

raise a substantial question of law stating that the assessment

proceedings should be conducted de novo. Such affidavit be filed

within two weeks from date after serving g a copy on the learned

Advocate for the assessee, reply, if any, within two weeks

thereafter.

List the matter on 20th June, 2022.

(T.S. SIVAGNANAM, J.)

(HIRANMAY BHATTACHARYYA, J.)

As/S.Das/GH/S.Nath