ADARSH SHIKSHA SANSTHAN,UNNAO vs. INCOME TAX OFFICER, EXEMPTION WARD, LUCKNOW

ITA 883/LKW/2025Status: DisposedITAT Lucknow14 September 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) with a direction to hear it on merits, acknowledging the peculiar facts of the case and granting the assessee one more opportunity to present its case.

What were the facts?

The assessee filed its return of income, which was processed by the CPC resulting in a higher taxable income and demand. The assessee's rectification applications were rejected, and its subsequent appeal before the CIT(A) was dismissed in limine due to delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal due to delay without adjudicating on the merits of the disallowance made under Section 143(1) regarding employees' contribution to PF/ESI.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 36(1)(va),Section 139(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

For Appellant: Shri Saurav Gupta, C.A

This appeal has been preferred by the Assessee against the order dated 10.10.2025, passed by the Addl/JCIT(A)-2, Kolkata for Assessment Year 2020-21. 2.0 The brief facts of the case are that the assessee filed its return of income for the year under consideration on 14.02.2021 declaring a total income of Rs.23,68,020/-. The return filed by the assessee was processed by the Central Processing Centre Bengaluru (CPC) vide Intimation under section 143(1) of the Income Tax Act, 1961 (hereinafter called 'the Act’) dated 03.11.2021 at a total income of Rs.36,24,130/-, thereby raising a demand of Rs.4,39,000/-. Assuming that the disallowance made by the CPC was a technical glitch, the assessee preferred Applications under section 154 of the Act on 11.05.2024 and ITA No.883/LKW/2025 27.11.2024 for rectificat

The order continues below.

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