DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, COIMBATORE vs. THE SOCIETY OF THE FRANCISCAN SERVANTS OF MARY, SALEM

ITA 2089/CHNY/2025Status: DisposedITAT Chennai05 August 2026AY 2018-1936 pages
AI SummaryAllowed

What were the facts?

The assessee, a charitable society, claimed capital expenditure for several institutions. The Assessing Officer (AO) disallowed a significant portion of this expenditure, treating it as unverified due to alleged non-furnishing or illegibility of supporting documents. The assessee appealed this disallowance.

What did the Tribunal hold?

The Tribunal held that the disallowance was made in undue haste and without proper verification of documents already submitted by the assessee. The Tribunal found that the documents were legible and the assessee had complied with all notices, thus upholding the deletion of the disallowance.

What were the issues?

Whether the disallowance of capital expenditure was justified when the assessee had provided supporting documents and the assessment was completed in haste. Whether the procedural objections raised by the Revenue were valid.

Which sections of the Income-tax Act were involved?

Section 10(23C)(v),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI GAGAN GOYAL

Hearing: 29.06.2026Pronounced: 05.08.2026

PER ABY T. VARKEY, JM: This appeal by the Revenue and the cross-objection by the assessee are directed against the order of the Ld. Commissioner of Income Tax

ITA Nos.2089/Chny/2025 & CO.70/Chny/2025 (AY.2018-19) The Society of the Franciscan Servants of Mary (Appeals)/National Faceless Appeal Centre (hereinafter r

The order continues below.

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