THE GONDAL EDUCATION SOCIETY,GONDAL vs. DCIT-CPC, BENGALURU, JURISDICTION RAJKOT

ITA 164/RJT/2024Status: DisposedITAT Rajkot08 September 2026AY 2017-185 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the issue requires examination on merits, especially since the assessee explained the inadvertent error and sought to file a revised return. The matter was restored to the Assessing Officer for fresh examination of the claim.

What were the facts?

The assessee, a charitable trust, filed its return declaring nil taxable income but inadvertently reported income under the wrong head due to software issues. The CPC processed the return without allowing the claim for application of income, treating the gross income as taxable.

What were the issues?

Whether the assessee's claim for application of income under Section 11 should be allowed despite an inadvertent error in reporting, and if the matter should be remanded for fresh examination.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 143(1),Section 250,Section 139(5),Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri D. M. Rindani, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 01/09/2026Pronounced: 08/09/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the Commissioner of Income Tax(Appeals) [hereinafter referred to as ‘Ld. CIT(A)’], dated 26.02.2024, which in turn arises out of an order passed by assessing officer u/s. 143(1) of the Act, dated 26.03.2019. 02. Brief facts of the case are that the assessee, a public c

The order continues below.

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