2025 (12) TMI 1708

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.... been filed by the revenue with a delay of 73 days. The revenue has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find that the reasons are valid and consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. 3. Brief facts of the case are that a Survey operation u/s 133A was conducted at the office premises of assessee-trust on 18.07.2019. During the course of survey proceedings u/s 133A of the IT Act, 1961, twenty bunches of counterfoils of undated donation slip of Uttarayan Trust for Education & Social Welfare found. The total quantum of such donation slip works out to Rs. 90,53,600/-. Further, d....

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....case. The appellant has stated that notice u/s. 148 of the Act was issued on 14- 10-2019. But the jurisdiction order u/s. 127 of the Act was issued vide letter No.ITBA/Com/F/17/2019-20/ 1019176273(1) on 21-10-2019. The appellant further stated that the said order was neither manually nor digitally signed. Similar argument was made by the appellant regarding issuance of summon u/s. 131 of the Act dated 18-07- 2019. 7.8.2 Remand report was called for from the A.O. on the Additional grounds raised by the appellant in this case. The A.O. in his remand report has commented on the additional ground No.6 where the appellant has contested the validity of notice u/s. 148 of the Act. The comments of the A.O. are as under: "During the assessm....

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....4 ITR 170, 179 (Delhi) has held that if the notice u/s. 148 has been issued without jurisdictional foundation under section 147 of the Act, the notice and subsequent proceeding will be without jurisdiction and liable to be struck down. 7.8.4 Hence, in view of the above facts and judicial decision as relied upon, I am of the opinion that once the notice u/s. 148 of the Act has been held as invalid. The assessment order passed in pursuant to that invalid notice will also not survive. Accordingly, assessment order passed u/s. 147 of the Act on 29-09-2021 is this case is quashed. Furthermore, the trust has got registration u/s. 12AA vide order of PCIT(Exemption), Kolkata dated 26-02-2019 and the books of accounts including the details ....

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.... of the assessee from ITO, Ward-2(2), Cooch Bihar to ITO (Exemption), Ward-2(2), Siliguri and further it is a clear fact that the ITO (Exemption), Ward-2(2), Siliguri has issued notice u/s. 148 of the Act on 14-10-2019 without holding jurisdiction over the case, therefore, the notice u/s. 148 of the Act issued on 14-10-2019 is invalid. The ld. AR further submitted that the assessment order passed in pursuant to an invalid notice is also not a valid order and the same may be quashed. 7. We after hearing the rival submission of the parties and perusing the material available on record. We find that the assessee is a trust and got registration u/s 12AA vide order of PCIT (Exemption), Kolkata on 26-02-2019 and the books of accounts including....