9911796707
TMI Blog2019 (6) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee foundation promptly as filed this appeal and we note that the delay caused not because the assessee was negligent or did not intentionally filed the appeal. The mistake on the part of the AR cannot come in the way of substantial justice and, therefore, taking note of the affidavit of Shri Deepak Bhattarai, CA. We condoned the delay and proceed to hear the appeal on merits. Revision u/s 263 - jurisdiction of the Commissioner of Income Tax (Exemption), Kolkata OR Shillong - exemption u/s 11 denied - HELD THAT:- Notification no. 2754 dated 02.10.2015 by the CBDT has come into force with effect from 15.09.2014, the cases of the assessee being in the category specified in column 5 (registered u/s 12A of the Act) functioning from the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Shri Sandip Sengupta, JCIT, DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the Assessee Foundation against the order of Pr. CIT- Shillong order u/s 263 passed on 02.03.2015. 2. At the outset, we note that there is a delay of 668 days, so the learned DR does not understand to attempt this appeal. The learned AR of the assessee Shri Akkal Dudhwewala drew our attention to the affidavit filed by the learned AR, Shri Deepak Bhattarai, CA who appeared for the assessee foundation before the learned Pr. CIT, Shillong. In the affidavit Shri Deepak Bhattarai has admitted that he had advised the assessee foundation note to prefer an appeal against the order of the Pr. CIT, Shillong. According to the learned AR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substantial justice and, therefore, taking note of the affidavit of Shri Deepak Bhattarai, CA. We condoned the delay and proceed to hear the appeal on merits. 4. The main grievance of the assessee foundation is against the jurisdiction of the Pr. CIT, Shillong to pass the order u/s 263 for that they have preferred additional grounds of appeal which is as under: "1. For that on the facts and in the circumstances of the case, the order u/s 263 dated 02.03.2015 passed by the PCIT, Shillong be held to be bad and be therefore quashed because at the time of passing of the revision order; the said PCIT did not hold jurisdiction over the assessee's case. 2. For that on the facts and circumstances of the case, the PCIT, Shillong ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are adjudicating the jurisdictional issue. Our attention was drawn to the notification no. 2754 dated 02.10.2015 by the CBDT which is effective from 15.11.2014 which found placed at page 14-18 of the Paper Book. As per the said notification which has been passed by the CBDT in exercise of powers conferred by sub-section (1) and (2) of section 120 of the Income Tax Act, 1961 (herein after referred to as 'the Act') and in supersession of the notification of the Government of India, CBDT number S.O. 880(E) dated 14th September, 2001 they have published this notification vide S.O. No. 2754(E) in the Gazette of India dated 14.09.2001 wherein sub-clause 8 reads as under: "Directs that the Commissioners of Income-tax specified in column (2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Meghalaya. So an assessee claiming exemption u/s 11, 12, 13A and section 13B and section 10(21), 22 etc. which fall in classes of cases specified in (column 5) and assessed under the Income Tax Authorities cases will be performing their functions under the Commissioner of Income Tax specified in column-2 that is in this case Commissioner of Income Tax - Kolkata. So, once this notification has come into force with effect from 15.09.2014, the cases of the assessee being in the category specified in column 5 (registered u/s 12A of the Act) functioning from the State of Meghalaya will come under the jurisdiction of the Commissioner of Income Tax (Exemption), Kolkata. We note that this fact has been acknowledged also later by the office of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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