ROGI KALYAN SAMITI ,BHAGALPUR vs. ITO EXEMPTION WARD , BHAGALPUR

ITA 51/PAT/2026Status: DisposedITAT Patna21 July 2026AY 2015-1613 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as filed against a recovery letter. However, it noted that if registration under Section 12AA is pending during assessment, exemption may be eligible. The matter was remitted back to the CIT(A) for proper adjudication.

What were the facts?

The assessee claimed exemption under Section 11, but the CPC did not allow it due to pending registration under Section 12AA. The assessee filed an appeal against a recovery letter, which the CIT(A) dismissed as not maintainable.

What were the issues?

Whether an appeal against a recovery letter is maintainable, and whether exemption under Section 11 can be claimed during the pendency of Section 12AA registration.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

For Appellant: Shri R.S. Dubey, CA
For Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Hearing: 02.07.2026Pronounced: 21.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This is an appeal filed by the assessee against the separate orders passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)] dated 19.11.2025 DIN & order No. ITBA/NFAC/S/250/2025- 26/1082774937(1) challenging the order of the Ld. CIT(A).

2 Rogi Kalyan Samiti

2.

Briefly stated the facts of the case are that the assessee filed return of income on 31.10.2015 declaring income of Rs. 56,25,487/- made income from other source claiming exemption as per section 11 of the aforesaid amount. However, the CPC while p

The order continues below.

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