ABHYUDAYA EDUCATIONAL SOCIETY,SRIKAKULAM vs. THE INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

ITA 517/VIZ/2026Status: DisposedITAT Visakhapatnam09 September 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had not properly claimed exemption under Section 10(23C)(iiiad) in its return. However, it held that the gross receipts could not be taxed directly and directed the AO to determine the income on a commercial basis after allowing for expenditure.

What were the facts?

The assessee, an educational society, claimed exemption under Section 10(23C)(iiiad) of the Income Tax Act. The AO/CPC disallowed this exemption during the processing of the return under Section 143(1), determining the income at Rs. 23,30,445/-. The CIT(Appeals) upheld this decision.

What were the issues?

Whether the exemption under Section 10(23C)(iiiad) was correctly disallowed and if the gross receipts could be taxed without considering expenditure.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI MANJUNATHA G, HON’BLE & SHRI RAVISH SOOD, HON’BLE

PER RAVISH SOOD, JM: The present appeal filed by the assessee society is directed against the order passed by the Additional/CIT(Appeals)-2, Ahmedabad, dated 27.02.2026, which in turn arises from the intimation issued by the AO/CPC under Section 143(1) of the Income Tax Act, 1961 (for short, “the

The order continues below.

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