JESUS MISSION CHARITABLE SOCIETY,SITAPUR vs. ASSESSING OFFICER, EXEMPTION WARD, BAREILLY

ITA 936/LKW/2025Status: DisposedITAT Lucknow25 May 2026AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the NFAC, directing it to hear the matter on merits after providing a reasonable opportunity of hearing to the assessee. The assessee was cautioned to comply with future notices.

What were the facts?

The assessee, a charitable society running educational institutions, claimed deduction under incorrect sections due to a clerical error. The Assessing Officer rejected a rectification application, and the NFAC dismissed the assessee's appeal for non-compliance.

What were the issues?

Whether the NFAC erred in dismissing the appeal without a reasonable opportunity of hearing and whether the assessee should be allowed to claim exemption under Section 10(23C)(iiiad) despite a clerical error in claiming it.

Which sections of the Income-tax Act were involved?

Section 24(A),Section 8(A),Section 154,Section 143(1),Section 250,Section 139(4C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA

This appeal has been preferred by the Assessee against the order dated 31.10.2025, 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 and was running educational institutions. The assessee filed its return of income for the year under consideration on 09.09.2019 claiming deduction under section 24(A) of Schedule ER and 8(A) of Schedule EC of the Income Tax Act, 1961 (hereinafter called 'the Act’). The return of the assessee was processed under section 143(1) of the Act, disallowing the deduction claimed by the assessee and thereby creating a demand of Rs.10,16,234/-. Thereafter, the assessee moved a Rectification Application under section 154 of the Act dated

ITA No.936/LKW/2025 22.05.2025, s

The order continues below.

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