SOCIETY FOR WELFARE OF THE HANDICAPPED PERSONS,DURGAPUR vs. I.T.O., WARD - 2(1), EXEMPTION, DURGAPUR

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH AT KOLKATA Before SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 1430, 1431 & 1432/KOL/2026 Assessment Year(s) 2017-18, 2018-19 & 2019-20 Society For Welfare Of The I.T.O., Ward-2(1), Handicapped Persons Vs. Exemption, (Appellant) (Respondent) PAN: AAETS6278C Appearances: Assessee represented by : Dhruba Chakraborty, A.R. Department represented by : Sandip Kumar, Sr. DR. Date of concluding the hearing : 22.07.2026 Date of pronouncing the order : 11.08.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These three appeals filed by the assessee are against the separate orders of the Addl/JCIT(A), Madurai [hereinafter referred to as Ld. ‘Addl/JCIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AYs 2017-18, 2018-19 and 2019-20 dated 19.02.2026. Since the issues in all the three appeals are related, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1430/KOL/2026; AY 2017-18: "1. Failure to Adjudicate on Merits

“The impugned demand has arisen due to procedural and technical lapses attributable to incorrect filing of the return anc non-response to CPC communications—events which occurred without the knowledge or intention of the Appellant and entirely due to bona fide reliance on an external consultant. The appellant’s submission is duly considered. From the above submission of the appellant, it is clear that the demand raised by the AO, CPC in the impugned intimation is due to procedural and technical lapses attributable to incorrect filing of the return. If a tax demand was raised in a Section 143(1) intimation due to an incorrect, incomplete, or erroneous filing of the assessee’s income tax return (ITR), the primary resolution is to file a revised return to correct the mistake occurred in the original return filed or to file a rectification request under Section 154. Accordingly, the appellant’s claim that the AO, CPC erred in making taxability of deficit in the intimation u/s 143(1) is not to be correct as there is procedural and technical lapses attributable to incorrect filing of the return of income for the year under consideration. In view of the above facts, the grounds nos. 1 to 5 are dismissed. 6. In the result, the assessee’s appeal is dismissed.” 4. Aggrieved with the order of the Ld. Addl/JCIT(A), the assessee has filed the appeal before the Tribunal.

Assistant Registrar ITAT, Kolkata Benches Kolkata