DCIT EXEMPTIONS CIRCLE 1(1), KOLKATA, KOLKATA vs. SOUTH POINT EDUCATION SOCIETY, KOLKATA

ITA 2169/KOL/2026Status: DisposedITAT Kolkata11 September 2026AY 2016-179 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reopening of assessment was a clear case of change of opinion by the AO, which is impermissible. The Tribunal quashed the reopening of assessment and the subsequent assessment order.

What were the facts?

The Revenue appealed against an order concerning AY 2016-17. The assessee, an educational society, had its exemption registration cancelled and subsequently claimed exemption under Section 11. The Assessing Officer (AO) initially allowed set-off of excess application of income from a prior year, but later reopened the assessment on the grounds of change of opinion.

What were the issues?

Whether the reopening of assessment under Section 147/148 was valid on the grounds of change of opinion, and whether excess expenditure from an earlier year can be set off against subsequent income.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 11,Section 10(23C)(vi),Section 143(3),Section 143(2),Section 142(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri J.P. Khaitan, Sr. Counsel
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 27.08.2026Pronounced: 16.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.03.2016 for the AY 2016-17. 2. At the outset, we observe from the appeal folder that there is a delay of 10 days in filing the appeal by the department in support of which a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approvals from the competent authorities, which took quite a long time and accordingly, the delay may be condoned. The ld. AR, on the South Point Education Society; A.Y. 2016-1

The order continues below.

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