ASSISTANT COMMISSIONER OF INCOME TAX, PATNA vs. SANJIVANI VIKAS FOUNDATION, PATNA

ITA 307/PAT/2023Status: DisposedITAT Patna21 September 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the revenue failed to show that the assessee's activities were not covered under Section 2(15) and that the assessee had valid 12A registration. Regarding the second issue, the Tribunal found the CIT(A)'s direction to re-examine expenses to be just, especially since the AO's method of estimated disallowance was impermissible.

What were the facts?

The revenue appealed against the CIT(A)'s order which granted exemption to the assessee under Section 11 and directed the AO to reconsider additions. The revenue argued that the CIT(A) ignored Section 13(8) and exceeded its powers under Section 251(1)(a).

What were the issues?

Whether the assessee is eligible for exemption under Section 11 despite Section 13(8), and whether the CIT(A) had the power to set aside the issue to the AO for reconsideration.

Which sections of the Income-tax Act were involved?

Section 11,Section 13(8),Section 251(1)(a),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH PATNA

Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU

Hearing: 21/09/2026Pronounced: 21/09/2026

Per George Mathan, JM: This is an appeal filed by the revenue against the order of the CIT(A), NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2016-17/10006865 dated 12.09.2023 for the assessment year 2017-18. 2. Shri Prasoon Kumar, AR appeared on behalf of the assessee and Shri Ravi Kant Chowdhary, Sr. D.R. represented on behalf of the revenue.

3.

In the revenue’s appeal, the revenue has raised the following grounds which reads as follows:

1.

The Commissioner of Income Tax (Appeal) erred in law while h

The order continues below.

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