BIHAR ANIMAL SCIENCES UNIVERSITY,BIHAR vs. DC/AC EXEMPTION CIR PATNA, PATNA BIHAR

ITA 4/PAT/2026Status: DisposedITAT Patna30 July 2026AY 2019-205 pages

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Income Tax Appellate Tribunal, PATNA BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUAMR U.S.

For Appellant: CA Ankit Kumar, AR
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 29.06.2026Pronounced: 30.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi[ “the Ld. CIT(A)”, for short], dated 29.11.2025 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2019-20. 2. Brief facts of the case are that, Assessee is an University established by Bihar Animal Sciences University Act (BASU). The Assessee became operational from 13.06.2017 and since the inception, Assessee has been claiming exemption of its income u/s Bihar Animal Sciences University; A.Y.: 2019-20 10(23C)(iiiab) of the Act. During the year under consideration, Assessee has not filed return as

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