BHRATRU MANDAL,MALKAPUR vs. ITO WARD-2 EXEMP, NAGPUR

ITA 74/NAG/2026Status: DisposedITAT Nagpur09 September 2026AY 2022-233 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue leading to the appeal was resolved by a subsequent rectification order passed by the Assessing Officer. Therefore, the appeal was rendered infructuous.

What were the facts?

The assessee's appeal was filed against an intimation order that disallowed exemption under Section 11 due to the late filing of the audit report (Form 10B). Subsequently, the Assessing Officer passed a rectification order, condoning the delay in filing the audit report and granting the necessary relief.

What were the issues?

Whether the appeal is infructuous due to a subsequent rectification order that resolved the original dispute.

Which sections of the Income-tax Act were involved?

Section 11,Section 143(1),Section 154,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR

Before: DR.MANISH BORAD

For Appellant: Shri Rachit Thakar, Adv
For Respondent: Shri Abhay Shende, Sr.DR
Hearing: 29.07.2026Pronounced: 09.09.2026

The captioned appeal at the instance of assessee pertaining to A.Y. 2022-23 is directed against the order dated 13.01.2026 of Addl/JCIT(A)-3, Bengaluru (ld.CIT(A)) arising out of Intimation Order dated 11.12.2024 passed u/s. 143(1) of the Income Tax Act, 1961 (in short ‘the Act’).

2.

At the time of hearing before me, ld. Counsel for the assessee drew the attention of the Bench to the Rectification order dated 03.07.2026 u/s.154 r.w.s.143(1) of the Act passed by the ld. Assessing Officer. He submitted that in the instant case CPC vide Intimation u/s.143(1)(a) of the Act disallowed the exemption u/s.11 of the Act on the ground of non-filing of Audit Repor

The order continues below.

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