SRI VIJAYADURGA EDUCATIONAL SOCIETY,KURNOOL vs. INCOME TAX OFFICER (EXEMPTIONS), TIRUPATI

ITA 2006/HYD/2026Status: DisposedITAT Hyderabad18 September 2026AY 2021-229 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee's claim for exemption under Section 10(23C)(iiiad) should not be rejected solely due to an incorrect provision mentioned in the return. The matter was restored to the Assessing Officer for verification of eligibility.

What were the facts?

The assessee, an educational society, claimed exemption under Section 11 of the Income-tax Act. However, it was an inadvertent error, and the assessee intended to claim exemption under Section 10(23C)(iiiad) of the Act. The lower authorities denied the exemption.

What were the issues?

Whether an assessee can claim exemption under an alternative provision when an incorrect provision was initially cited in the return. Whether the claim for exemption under Section 10(23C)(iiiad) requires verification by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 11,Section 10(23C)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Madhusudan Sawdia

Hearing: 03/09/2026

Per Madhusudan Sawdia, A.M.:

This appeal is filed by Sri Vijayadurga Educational Society (“the assessee), feeling aggrieved by the order passed by the Learned Addl/JCIT(A), Bhopal (“Ld. First Appellate Authority”) dated 15.04.2026 for the A.Y.2021-22. 2. The assessee has raised the following grounds of appeal:

3.

The brief facts culled out from the record are that the assessee is a society engaged in charitable activities of imparting education. The assessee filed its return of income for the Assessment Year 2021-22 on 15.03.2022, declaring

The order continues below.

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