YOUTHREACH,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

ITA 8725/DEL/2025Status: DisposedITAT Delhi05 August 2026AY 2020-216 pages
AI SummaryRemanded

What were the facts?

The assessee, a charitable organization, made an adjustment of Rs. 47,00,000/- under Section 143(1) without a show-cause notice. A rectification application was rejected by the AO and CIT(A) as it involved complex reasoning. The assessee filed a revised Form 10B after the authorities' orders.

What did the Tribunal hold?

The Tribunal held that the proceedings under Section 143(1) were vitiated due to non-adherence to the proviso of Section 143(1A). The Tribunal directed the AO to consider the revised Form 10B and grant the benefit as due, and also to consider the rectification application to correctly work out the assessee's income.

What were the issues?

Whether the rejection of the rectification application was justified, and if the assessee should be allowed to claim benefits based on a revised Form 10B filed after the assessment orders.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1A),Section 154,Section 11(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Shri R.S. Ahuja, CA
For Respondent: Shri Balkrishan Gopal, Sr. DR
Hearing: 14.07.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This is a batch of two appeals for AY 2020-21 of the same Assessee. For the sake of convenience, both these appeals are being disposed of through a single order.

2.

ITA No.8725/Del/2025 arises from order dated 30.10.2025, passed u/s 250 of the Income Tax Act, 1961 (hereinafter as “the Act”), by NFAC. ITA No.8726/Del/2025 arises from order dated 390.10.2025, passed u/s 250 of the Act. While ITA No.8725 is against an order u/s 143(3) passed by Ld. AO (dated 27.09.2022), the appeal in ITA No.8726 arises from an

The order continues below.

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