TDI SHIKSHA SANSTHAN,NEW DELHI vs. ITO, WARD EXMP 2(3), DELHI

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ITA 6024/DEL/2024Status: DisposedITAT Delhi01 August 2025AY 2021-22Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the assessee did not properly present their case before the CIT(A) and restored the appeals to the Assessing Officer for re-examination. The assessee was given liberty to make submissions before the AO.

What were the facts?

The assessee's appeals arose from orders denying the benefit of Section 10A for Assessment Years 2020-21 and 2021-22 due to not filing Form 10A. The assessee did not appear for hearings before the CIT(A) or the Tribunal.

What were the issues?

Whether the denial of Section 10A benefits was justified due to non-filing of Form 10A, and whether the assessee was provided adequate opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 10A,Section 11,Section 13

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’: NEW DELHI

Before: SHRI PRAKASH CHAND YADAV & SHRI MANISH AGARWAL

For Respondent: Shri Abhishek Deval, Sr. DR
Hearing: 30/07/2025Pronounced: 01/08/2025

ORDER PER PRAKASH CHAND YADAV, JM: Both these appeals of the assessee are arising out from the order of Ld. Commissioner of Income Tax (Appeals), dated 13.11.2024 and 12.11.2024 and relates to Assessment Years 2021-22 and 2020-21 respectively.

2.

When this matter has been called up for hearing, nobody has appeared from the side of the assessee despite service of notice.

3.

After perusing the order of Ld. CIT(A), it is gathered that the CPC while processing the return of income for both these years have denied benefit of section 10A to the assessee on the ground that the assessee did not file Form 10A along with return of income and, hence, the assessee is not entitled for the benefits of section 11 and 13 of the Act.

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