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TMI Blog2019 (6) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... earned 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, appearing before us, Shri Akkal Dudhwewala because of the advised rendered by the then CA, Shri Deepak Bhattarai, the assessee foundation did not prefer an appeal before the Tribunal and the assessee foundation under a bonafide belief that appeal should not be filed. However, later on when the legal opinion was sought from another Sr. counsel. He advised the assessee foundation to prefer an appeal before the Tribunal and that too by rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 appreciated that the assessee was a Charitable Trust gives recognition u/s. 12AA of the I.T. Act and therefore in terms of the Notification S.O. 2754 dated 22.10.2014 issued by the CBDT; CIT (Exemption) Kolkata was given administrative jurisdiction over the assessee's case with effect from 15.11.2014 and in that view of the matter PCIT, Shillong could not have exercised his power of passing revision order in assessee's case. 3. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the schedule annexed hereto having headquarters at the places specified in the corresponding entries in column (3) of the said schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas specified in the corresponding entries in column (4) of the said schedule. S. No. Designation Headquarters Territorial Area Cases or classes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. So from the aforesaid documents discussed, it is clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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