GAHOI VAISHYA KALYAN SAMITI ,KANPUR vs. INCOME TAX OFFICER (EXEMPTION), KANPUR

ITA 635/LKW/2025Status: DisposedITAT Lucknow25 May 2026AY 2015-168 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer was obligated to consider the assessee's objections to the reopening of the assessment, and failure to do so violated principles of natural justice. Furthermore, Schedule-I of the ITR is for amounts accumulated under Section 11(2), not for deemed applications under Section 11(1).

What were the facts?

The assessee society's appeal against an assessment order was dismissed by the CIT(A). The Assessing Officer had made an addition for non-disclosure of an amount in Schedule-I of the ITR, which the assessee claimed was a deemed application under Section 11(1) and not required to be shown in Schedule-I.

What were the issues?

Whether the AO properly disposed of objections to reopening and whether deemed applications under Section 11(1) need to be disclosed in Schedule-I of the ITR.

Which sections of the Income-tax Act were involved?

Section 148,Section 250,Section 11(1),Section 11(2),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Hearing: 09.03.2026Pronounced: 25.05.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT, NFAC wherein the ld. CIT(A), vide his order under section 250 of the Income Tax Act, 1961 dated 30.07.2025, has dismissed the appeal filed by the assessee against the order of the Assessing Officer passed under section 147 for the Assessment Year 2015-16, on 28.03.2022. The grounds of appeal are as under:- “1. Because in the facts and circumstances of the case the Ld. CIT(A), (NFAC) erred in law in upholding the issuing notice by AO under section 148 and in making assessment without disposing by reasoned order of our objections to the reopening of t

The order continues below.

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