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2019 (6) TMI 1478 - AT - Income TaxCondonation of delay - delay of 668 days - Advice of CA cause delay - HELD THAT:- CA appeared on behalf of the assessee foundation before the Ld. Pr. CIT, Shillong and after opposing the impugned order, Shri Deepak Bhattarai, CA has advised the assessee prefer an appeal against the commissioner appeal and, therefore, the assessee foundation did not prefer an appeal before the Tribunal. When the assessee foundation received a second opinion from a Sr. counsel that appeal should be preferred and that too on a jurisdictional issue the 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 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 Pr. Commissioner of Income Tax, Shillong vide letter dated 12.02.2019 wherein they have replied to the counsel of the assessee, Shri Inder Mohan Singh, Advocate that the jurisdiction of assessee i.e. M/s. CMJ Foundation lies with the CIT(Exemption), Kolkata and they have forwarded all the documents / folders of M/s. CMJ Foundation to the office of the CIT(Exemption), Kolkata. Thus it is clear that the notice issued by the Pr. CIT, Shillong dated 26.02.2015 itself was without jurisdiction. Therefore, we find force in the appeal and additional grounds raised aforesaid. We note that w.e.f. 15.09.2014 the Pr. CIT, Shillong did not enjoy jurisdiction in the case of assessee foundation when he issued notice i.e. on 26.02.2015 and the impugned order passed u/s 263 is without jurisdiction. Since the usurpation of revisional jurisdiction u/s 263 by Pr. CIT Shillong against the assessee was without jurisdiction, the order is null in the eyes of law and the additional ground challenging the jurisdiction of the Pr. CIT, Shillong goes to the root of the impugned order and therefore, is null in the eyes of law. Therefore, the assessee succeeds on the legal issue raised before us.- Decided in favour of assessee.
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