JEEVAN DEEP CHARITABLE SOCIETY,BHADOHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI, VARANASI

ITA 9/VNS/2025Status: DisposedITAT Varanasi28 August 2026AY 2018-198 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that factual aspects regarding separate books of account for incidental activities and the utilization of funds for charitable purposes require examination. Therefore, the matter was set aside and remanded to the Assessing Officer for de novo adjudication.

What were the facts?

The assessee, a charitable society running a hospital, claimed receipts from incidental objects (Aadhaar card franchise work) as part of its charitable activities. The Assessing Officer treated these receipts as income from other sources and added them to the total income. The NFAC dismissed the assessee's appeal.

What were the issues?

Whether receipts from incidental activities (Aadhaar card franchise) are to be treated as income from other sources or eligible for exemption under Section 11. Whether proper opportunity of hearing was provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 11,Section 11(4A),Section 12A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH (SMC

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 11.11.2024, passed by the National Faceless

Appeal Centre, Delhi (NFAC) for Assessment Year 2018-19. 2.0 The brief facts of the case are that the assessee is a Charitable Society registered under the Society Registration Act, 1861 with the Registrar of Societies Chits and Firms, Varanasi and came into existence on 19.05.2007. The assessee was running a hospital in the name and style “Janjeevan Hospital” in the remote area of Vindhyanchal, Mirzapur, U.P. The assessee filed its return of income for the year under consideration on 07.02.2019 declaring Nil income and therein claiming refund of Rs.29,714/-. The case of the assessee was selected for scrutiny

ITA No.09/VNS/2025 under

The order continues below.

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